Opinion
2621-23
08-25-2023
RYAN ANTHONY TRIERWEILER & MEGAN TRIERWEILER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 18, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Megan Trierweiler and a Motion To Change or Correct Caption, 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 Megan Trierweiler with respect to taxable year 2018, nor had respondent made any other determination with respect to Megan Trierweiler'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 declined to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Megan Trierweiler is granted. This case is dismissed for lack of jurisdiction as to Megan Trierweiler, and references in the petition to Megan Trierweiler are deemed stricken. It is further
ORDERED that respondent's Motion To Change or Correct Caption is granted, and the caption of this case is amended to read "Ryan Anthony Trierweiler, Petitioner v. Commissioner of Internal Revenue, Respondent".