Opinion
30617-21S
08-04-2022
DORIS M. BOBEL & GREGORY L. BOBEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 29, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Gregory L. Bobel, in which he seeks to dismiss so much of this case relating to petitioner Gregory L. Bobel on the ground that no notice of deficiency was issued to petitioner Gregory L. Bobel for tax year 2019 that would permit him to invoke this Court's jurisdiction. On May 13, 2022, respondent filed a supplement to his motion, in which he seeks to dismiss so much of this case relating to a notice of deficiency issued for tax year 2018 on the grounds that no notice of deficiency was issued to petitioners for tax year 2018 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss, as supplemented, that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss, as supplemented, is granted in that so much of this case relating to Gregory L. Bobel is dismissed for lack of jurisdiction and so much of this case relating to a notice of deficiency for tax year 2018 is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Doris M. Bobel, Petitioner v. Commissioner of Internal Revenue, Respondent".
Petitioner Doris M. Bobel is reminded that so much of this case as relates to a notice of deficiency issued to her for tax year 2019 remains pending before the Court.