Opinion
11206-20
08-17-2021
Fernando Aguilar & Mireya Aguilar Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 13, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Mireya Aguilar for the Taxable Year 2017 and To Strike on the ground that no notice of deficiency or other notice of determination was issued to Ms. Aguilar for taxable year 2017 that would permit her to invoke the Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss as to Ms. Aguilar, they failed to do so.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Mireya Aguilar is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to petitioner Mireya Aguilar are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Fernando Aguilar, Petitioner v. Commissioner of Internal Revenue, Respondent".