Opinion
22162-21S
11-03-2021
John H. Berry & Carmen R. Berry Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 21, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Carmen R. Berry on the ground that no notice of deficiency was issued to petitioner Carmen R. Berry for tax year 2013 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 Carmen R. Berry is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "John H. Berry, Petitioner v. Commissioner of Internal Revenue, Respondent".
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