Opinion
19929-21
09-13-2021
Theresa R. Racicot & Marc F. Racicot Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 7, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Marc F. Racicot and to change caption. In the motion, respondent asserts that no notice of deficiency or notice of determination was issued to petitioner Marc F. Racicot for tax year 2018 sufficient to confer jurisdiction on this Court. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to Marc F. Racicot and to change caption is granted and so much of this case relating to petitioner Marc F. Racicot is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Theresa R. Racicot, Petitioner v. Commissioner of Internal Revenue, Respondent".
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