Opinion
12670-22
09-12-2022
KELLY P. WOOD & JOHN F. WOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 6, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner John F. Wood and To Change Caption, 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 John F. Wood with respect to taxable year 2018, nor had respondent made any other determination with respect to John F. Wood's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner John F. Wood and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to John F. Wood, and references in the petition to John F. Wood are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Kelly P. Wood, Petitioner v. Commissioner of Internal Revenue, Respondent".