Opinion
7579-21
08-18-2021
Mark Stephen Giesbrecht & Isabel Giesbrecht Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 6, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In the motion, respondent asserts that so much of this case relating to petitioner Isabel Giesbrecht should be dismissed for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Isabel Giesbrecht sufficient to confer jurisdiction on this Court. Respondent states that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction As To Isabel Giesbrecht. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction As To Isabel Giesbrecht is granted in that so much of this case related to petitioner Isabel Giesbrecht is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Mark Stephen Giesbrecht, Petitioner v. Commissioner of Internal Revenue, Respondent".