Opinion
36045-21
04-29-2022
CONNIE J. HEIDT & JEFF R. HEIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On March 8, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Jeff R. Heidt for tax year 2016 and to strike all references to petitioner Jeff R. Heidt in the petition as to tax year 2016. In that motion, respondent asserts that no notice of deficiency or notice of determination for tax year 2016 was issued to Jeff R. Heidt that would permit him to invoke the jurisdiction of this Court. Respondent also states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Jeff R. Heidt is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Connie J. Heidt, Petitioner v. Commissioner of Internal Revenue, Respondent".