Opinion
8515-23
01-03-2024
SCOTT E. STRATTON & KATHERINE F. STRATTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Katherine F. Stratton and to Change Caption, filed December 21, 2023, in which respondent states that petitioner Katherine F. Stratton does not object to the granting of respondent's motion, it is
ORDERED that respondent's aforementioned motion is granted and this case is dismissed for lack of jursidiction as it relates to petitioner Katherine F. Stratton on the ground that no statutory notice of deficiency as authorized by I.R.C. Section 6212 and required by I.R.C. Section 6213(a) has been sent to Katherine F. Stratton with respect to taxable year 2020, nor has respondent made any other determination with respect to Katherine F. Stratton's 2020 taxable year that would confer jurisdiction on this Court. It is further
ORDERED that the caption of this case is amended to read "Scott E. Stratton, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent."