Opinion
6979-21
10-08-2021
Christina C. Benson & Michael L. Benson, Jr Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 1, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Michael L. Benson, Jr. In the motion, respondent asserts that no notice of deficiency or notice of determination for tax year 2017 was issued to Michael L. Benson, Jr. that would permit Michael L. Benson, Jr. to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Michael L. Benson, Jr. is granted in that so much of this case related to petitioner Michael L. Benson, Jr. is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Christina C. Benson, Petitioner v. Commissioner of Internal Revenue, Respondent".
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