Opinion
15108-19L
10-06-2021
Michael R. Tilghman, Jr. & Bettina M. Tilghman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
L. Paige Marvel Judge
On February 12, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Bettina M. Tilghman and to change caption. Respondent moved in his motion that the Court does not have jurisdiction over petitioner Bettina M. Tilghman because no such notice of determination concerning collection action(s) under I.R.C. §§ 6320 and/or 6330, as authorized and required by I.R.C. §§ 6320(c) and 6330(d), to form the basis for a petition to this Court has been sent to petitioner Bettina M. Tilghman with respect to taxable years 2013 and 2014 that would confer jurisdiction on this Court. The Court issued an Order directing petitioners to respond to respondent's aforementioned motion to dismiss, and on March 17, 2021, the Court issued an order extending the time to March 29, 2021, for petitioners to file a response to respondent's motion. On March 30, 2021, petitioners filed an objection to respondent's motion to dismiss petitioner Bettina M. Tilghman and to change caption. On September 30, 2021, the parties filed a joint status report. In the report, the parties state, among other things, that petitioners no longer oppose respondent's motion to dismiss petitioner Bettina M. Tilghman and to change caption. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Bettina M. Tilghman and to Change Caption, filed February 12, 2021, is granted in that so much of this case relating to Bettina M. Tilghman is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Michael R. Tilghman, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".
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