Opinion
13147-22
08-08-2022
THOMAS EDWARD BEHENNA & REBECCA HAN BEHENNA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On August 5, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Rebecca Han Behenna on the ground that no notice of deficiency was issued to petitioner Rebecca Han Behenna for tax year 2018 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Rebecca Han Behenna is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Thomas Edward Behenna, Petitioner v. Commissioner of Internal Revenue, Respondent".