Opinion
808-22
02-27-2023
LEON FAGON WALKER & SHARON DEVONE WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 23, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Sharon Devone Walker and To Strike, 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 Sharon Devone Walker with respect to taxable year 2018, nor had respondent made any other determination with respect to Sharon Devone Walker'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 Petitioner Sharon Devone Walker and To Strike is granted. This case is dismissed for lack of jurisdiction as to Sharon Devone Walker, and references in the petition to Sharon Devone Walker are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Leon Fagon Walker, Petitioner v. Commissioner of Internal Revenue, Respondent".