Opinion
7937-22
10-17-2022
DONN W. VICKREY & KIM L. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kim L. Campbell on the ground that the joint notice of deficiency issued to petitioners for tax year 2016, and upon which this case is based, is invalid as to petitioner Kim L. Campbell. The motion states that the joint notice of deficiency issued to petitioners was not issued to petitioner Kim L. Campbell before the expiration of the assessment statute of limitations as to Kim L. Campbell and thus no valid notice of deficiency sufficient to confer jurisdiction on the Court pursuant to I.R.C. sections 6212 and 6213(a) has been sent to petitioner Kim L. Campbell for 2016. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Kim L. Campbell is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Donn W. Vickrey, Petitioner v. Commissioner of Internal Revenue, Respondent".