Opinion
2771-22
03-21-2023
LISA J. SIDNEY & WILLIAM A. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case is currently calendared on the Court's San Diego, California trial session, scheduled to begin June 20, 2023.
On March 17, 2023, the Commissioner filed an unopposed motion to dismiss for lack of jurisdiction as to William A. Phillips upon the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been sent to petitioner William A. Phillips with respect to taxable year 2017, nor had the Commissioner made any other determination with respect to William A. Phillips's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to William A. Phillips is granted. This case is dismissed for lack of jurisdiction as to William A. Phillips, and references in the petition to William A. Phillips are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Lisa J. Sidney, Petitioner v. Commissioner of Internal Revenue, Respondent".