Opinion
11455-22S
06-28-2023
KELLY LYNE WEAVER & CHRISTOPHER SEAN WEAVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Cincinnati, Ohio trial session, scheduled to begin September 11, 2023.
On June 22, 2023, the Commissioner filed an unopposed motion to dismiss for lack of jurisdiction as to Christopher Sean Weaver and to change caption. In the motion, the Commissioner requests that this Court dismiss petitioner Christopher Sean Weaver 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 (26. U.S.C.) to form the basis for a petition to this Court, has been sent to Mr. Weaver with respect to taxable year 2017, nor has the Commissioner made any other determination with respect to Mr. Weaver's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. After due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to Christopher Sean Weaver and to change caption is granted, in that this case as it pertains to Christopher Sean Weaver is dismissed for lack of jurisdiction and references in the petition to Christopher Sean Weaver are deemed stricken. It is further
ORDERED that the caption in this case is amended to read, "Kelly Lyne Weaver, Petitioner v. Commissioner of Internal Revenue, Respondent."