Opinion
12285-20S
12-23-2021
Hamid Barang & Regina Barang Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 1, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Regina Barang and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Regina Barang that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, no response has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Regina Barang is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Hamid Barang, Petitioner v. Commissioner of Internal Revenue, Respondent".