Opinion
7049-21S
09-27-2021
Theo S. Dunfey & Peter J. Dunfey Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 28, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Peter J. Dunfey and and to change caption on the ground that no notice of deficiency or notice of determination was issued to petitioner Peter J. Dunfey for tax year 2017 that would confer jurisdiction on the Court in this case. Although the Court directed petitioners to file an objection, if any, no response from petitioners has been received.
Upon due consideration, it is
ORDERED that respondent's above-described motion is granted and so much of this case relating to petitioner Peter J. Dunfey is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Theo S. Dunfey, Petitioner v. Commissioner of Internal Revenue, Respondent".
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