Opinion
1013-22L
04-27-2022
EDWARD C. SKOOG & BLANCA S. SKOOG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 28, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Blanca S. Skoog, on the ground that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code had been sent to petitioner Blanca S. Skoog with respect to civil penalties for the taxable periods ending June 30, 2017, September 30, 2017, December 31, 2017, March 31, 2018, and June 30, 2018, nor had respondent made any other determination with respect to Blanca S. Skoog's such tax periods that would confer jurisdiction on this Court, as of the date the petition was filed. Respondent indicates in the motion that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Blanca S. Skoog is granted. This case is dismissed for lack of jurisdiction as to Blanca S. Skoog, and references in the petition to Blanca S. Skoog are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Edward C. Skoog, Petitioner v. Commissioner of Internal Revenue, Respondent".