Opinion
1466-22
02-22-2023
JUAN VAZQUEZ & MICAELA JIMENEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 30, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Micaela Jimenez, 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 Micaela Jimenez with respect to taxable year 2016, nor had respondent made any other determination with respect to Micaela Jimenez's tax year 2016 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 Micaela Jimenez is granted in that this case is dismissed for lack of jurisdiction as to Micaela Jimenez, and references in the petition to Micaela Jimenez are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Juan Vazquez, Petitioner v. Commissioner of Internal Revenue, Respondent".