Opinion
15172-20
01-06-2022
Jesus Quinones & Carolina Quinones Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 13, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Carolina Quinones on the ground that no notice of deficiency was issued to her for tax year 2017 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Carolina Quinones is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Jesus Quinones, Petitioner v. Commissioner of Internal Revenue, Respondent".
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