Opinion
7975-21S
10-18-2021
Tonya R. Alexander & Kenneth A. Wright Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 13, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Kenneth A. Wright on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Kenneth A. Wright that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and so much of this case related to petitioner Kenneth A. Wright is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Tonya R. Alexander, Petitioner v. Commissioner of Internal Revenue, Respondent".