Opinion
11235-20S
12-30-2021
John Clinton Bowman & Andrea Foster Bowman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 26, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Andrea Foster Bowman on the ground that no notice of deficiency or notice of determination was issued to her that would permit her to invoke the jurisdiction of this Court in this case. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date 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 Andrea Foster Bowman is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "John Clinton Bowman, Petitioner v. Commissioner of Internal Revenue, Respondent".