Opinion
5962-23
05-29-2024
JOSEPH M. SCOTT & PAMELA A. SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge.
On April 16, 2024, the parties filed a Proposed Stipulated Decision.
On April 17, 2024, the Court ordered the parties to show cause, on or before May 17, 2024, explaining why so much of this case relating to petitioner Pamela A. Scott should not be dismissed for lack of jurisdiction on the grounds that no notice of deficiency sufficient to confer jurisdiction on this Court as to Pamela A. Scott was issued by respondent.
On May 16, 2024, respondent filed a response to the Court's Order to Show Cause. Respondent's response states that "no notice of deficiency sufficient to confer jurisdiction on the Court pursuant to I.R.C. § § 6212 and 6213(a) has been sent to petitioner Pamela A. Scott with respect to the taxable year 2017. Respondent has further determined based upon the above-described diligent search that no other determination has been made by respondent that would confer jurisdiction upon this Court over petitioner Pamela A. Scott."
As of the date of this Order, no response has been received by or on behalf of petitioners. Petitioners have not produced, nor otherwise demonstrated, that a notice of deficiency or other determination sufficient to confer jurisdiction on this Court was mailed to Pamela A. Scott as required by I.R.C. § 6213(a) and Tax Court Rule 34(b), or other applicable provisions of the Internal Revenue Code or Rules of this Court.
Therefore, it is
ORDERED that the Court's April 17, 2024 Order to Show Cause is Made Absolute. It is further
ORDERED that so much of this case relating to petitioner Pamela A. Scott is dismissed for lack of jurisdiction on the grounds that no notice of deficiency sufficient to confer jurisdiction as to Pamela A. Scott was issued by respondent. It is further
ORDERED that the caption of this case is changed to: "Joseph M. Scott, Petitioner v. Commissioner of Internal Revenue, Respondent. It is further
ORDERED that this case is stricken for trial from the Court's June 3, 2024 Atlanta, Georgia Trial Session and jurisdiction is retained by the Undersigned. It is further
ORDERED that the parties' April 16, 2024 Proposed Stipulated Decision is stricken from the record in this case. It is further
ORDERED that the parties shall, on or before June 27, 2024, file a revised Proposed Stipulated Decision, reflecting the correct caption of this case.