Opinion
2518-20
09-24-2021
Francis E. Farren & Andrea Lynn Farren Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
L. Paige Marvel, Judge
This case is calendared for remote trial at the Court's Philadelphia, Pennsylvania, Trial Session scheduled to begin on October 25, 2021. On September 21, 2021, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction as to Francis E. Farren on the ground that no notice of determination concerning relief from joint and several liability, as authorized by I.R.C. § 6015 to form the basis for a petition to this Court, has been sent to Mr. Francis E. Farren, nor has Mr. Francis E. Farren petitioned any other notice that respondent issued to him that would confer jurisdiction upon this Court. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Francis E. Farren is granted in that so much of this case as relating to Francis E. Farren is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Andrea Lynn Farren, Petitioner v. Commissioner of Internal Revenue, Respondent".
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