Opinion
6593-21S
04-07-2022
ARTHUR L. BORKOWSKI & ANDELE W. BORKOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
For the reasons set forth in respondent's motion to dismiss for lack of jurisdiction, filed April 1, 2022, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that so much of this case as relates to Andele W. Borkowski is dismissed for lack of jurisdiction upon the ground relied upon in respondent's motion. It is further
ORDERED that the caption in this case is amended to read, "Arthur L. Borkowski, Petitioner, v. Commissioner of Internal Revenue, Respondent."