Opinion
285-22
06-23-2022
JOSE LUIS IBARRA & MARISSA AMANDA FACIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 3, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Marissa Amanda Facio and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2019 was issued to Marissa Amanda Facio that would permit her to invoke the jurisdiction of this Court in this case. Although petitioners were provided the opportunity to file an objection, if any, to respondent's motion, no response has been received from petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Marissa Amanda Facio 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: "Jose Luis Ibarra, Petitioner v. Commissioner of Internal Revenue, Respondent".