Opinion
11889-21S
08-24-2021
Christopher Allen Boykin & Nataki S. Boykin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 3, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Natakis S. Boykin. In his motion, respondent asserts that no notice of deficiency or notice of determination was issued to Nataki S. Boykin that would permit petitioner to invoke the Court's jurisdiction as tax year 2013. 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-described motion is granted and so much of this case relating to petitioner Nataki S. Boykin is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Christopher Allen Boykin, Petitioner v. Commissioner of Internal Revenue, Respondent".