Opinion
14104-20
12-16-2021
Brenda Rossini & Albert Rossini Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 20, 2020, petitioners filed the petition to commence this case, seeking review of a notice of determination concerning a request for relief from joint and several liability for tax years 2007, 2008, and 2010 that was issued to Brenda Rossini. On March 19, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Albert Rossini on the ground that the notice of determination on which this case is based was issued only to petitioner Brenda Rossini and thus the Court lacks jurisdiction on this case with respect to petitioner Albert Rossini. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Albert Rossini is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Brenda Rossini, Petitioner v. Commissioner of Internal Revenue, Respondent".