Opinion
9374-20
09-30-2021
David L. Scott & Mary E. Pettit Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 28, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction, therein requesting that this case, insofar as it purports to be a petition by Mary E. Pettit for redetermination of a deficiency determined by respondent for the taxable year 2016, be dismissed for lack of jurisdiction upon the ground that no notice of deficiency has been sent to her for such year. Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so. The record reflects that the notice of deficiency upon which this case is based was issued only to petitioner David L. Scott.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is recharacterized as respondent's Motion To Dismiss for Lack of Jurisdiction as to Mary E. Pettit and To Change Caption. It is further
ORDERED that respondent's above-referenced motion is granted, and the caption of this case is amended to read: "David L. Scott, Petitioner v. Commissioner of Internal Revenue, Respondent".
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