Opinion
646-21
12-28-2021
Sharon Benfield & Craven Benfield Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On March 1, 2021, respondent filed a motion to dismiss for lack of jurisdiction with respect to petitioner Craven Benfield on the ground that no notice of deficiency or notice of determination was issued to Craven Benfield sufficient to confer jurisdiction on this Court as to that petitioner's 2017 tax year. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Craven Benfield is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Sharon Benfield, Petitioner v. Commissioner of Internal Revenue, Respondent".