Smith v. Comm'r of Internal Revenue

Full title: GORDEN WAYNE SMITH & JENNIFER ANN SMITH, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Jul 25, 2023

No. 2786-23 (U.S.T.C. Jul. 25, 2023)

Opinion

2786-23

07-25-2023

GORDEN WAYNE SMITH & JENNIFER ANN SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On May 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jennifer Ann Smith and to Change Caption on the ground that no notice of deficiency or other notice of determination was issued to Ms. Smith that would permit her to invoke the Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's Motion to Dismiss, they failed to do so.

The premises considered, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jennifer Ann Smith and to Change Caption is granted in that so much of this case relating to petitioner Jennifer Ann Smith is dismissed for lack of jurisdiction. It is further

ORDERED that the caption of this case is amended to read: "Gorden Wayne Smith, Petitioner v. Commissioner of Internal Revenue, Respondent".