Opinion
19671-22S
03-15-2023
JOSHUA AARON TAYLOR & BIANCA TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 28, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Bianca Taylor, 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 Bianca Taylor with respect to taxable year 2018, nor had respondent made any other determination with respect to Bianca Taylor's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Bianca Taylor is granted. This case is dismissed for lack of jurisdiction as to Bianca Taylor, and references in the petition to Bianca Taylor are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Joshua Aaron Taylor, Petitioner v. Commissioner of Internal Revenue, Respondent".