Opinion
2367-22
01-17-2023
TAMAS BEKEFY & VALERIE B. BEKEFY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 22, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Valerie B. Bekefy on the ground that no notice of deficiency was issued to petitioner Valerie B. Bekefy for tax year 2017 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Valerie B. Bekefy is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Tamas Bekefy, Petitioner v. Commissioner of Internal Revenue, Respondent".