Opinion
11833-21S
03-31-2022
ROBERT C. WIGHTMAN & CONSTANCE M. WIGHTMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 23, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no 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 petitioners with respect to taxable year 2018, nor had respondent made any other determination with respect to petitioners' tax year 2018 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that the pending Motion for Entry of Decision, as supplemented, is denied. It is further
ORDERED that the Proposed Stipulated Decision, filed December 5, 2021, is hereby deemed stricken from the Court's record in this case.