Opinion
20921-22
11-17-2022
SHIMON AVRAM & RACHEL AVRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 16, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Rachel Avram on the ground that no notice of deficiency or other notice of determination was issued to Mrs. Avram for taxable year 2016 or 2017 that would permit her to invoke the Court's jurisdiction. In his motion to dismiss as to Mrs. Avram respondent states that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Rachel Avram is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Shimon Avram, Petitioner v. Commissioner of Internal Revenue, Respondent".