Opinion
7353-24
05-24-2024
PHILLIP T. SMITH & BARBARA B. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 24, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Barbara B. Smith, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Barbara B. Smith with respect to taxable year 2021, nor had respondent made any other determination with respect to Barbara B. Smith's tax year 2021 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated 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 Barbara B. Smith is granted. This case is dismissed for lack of jurisdiction as to Barbara B. Smith, and references in the petition to Barbara B. Smith are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Phillip T. Smith, Petitioner v. Commissioner of Internal Revenue, Respondent".