Opinion
5269-24S
08-01-2024
JEAN T. STORZ & CHRISTIAN D. STORZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 1, 2024, petitioners filed the Petition to commence this case, in which they seek review of a notice of deficiency issued only to Jean T. Storz for her 2021 tax year. The record does not contain a notice of deficiency issued to Christian D. Storz. On June 18, 2024, the parties filed a Proposed Stipulated Decision for the Court's consideration.
Based on the foregoing, on June 18, 2024, the Court issued an Order to Show Cause, directing the parties to show cause in writing why so much of this case relating to petitioner Christian D. Storz should not be dismissed for lack of jurisdiction as it appeared that respondent had issued no notice of deficiency sufficient to confer jurisdiction on this Court as to Mr. Storz's 2021 tax year. On July 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Christian D. Storz, indicating his agreement that this Court lacks jurisdiction in this case as to Mr. Storz. The Court has received no response from petitioners.
Upon due consideration, it is
ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Christian D. Storz is granted in that so much of this case relating to petitioner Christian D. Storz is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Jean T. Storz, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the parties' Proposed Stipulated Decision, filed June 18, 2024, is deemed stricken from the Court's record. It is further
ORDERED that, on or before September 3, 2024, the parties shall file a revised Proposed Stipulated Decision for the Court's consideration.