Opinion
6395-21S
10-13-2021
Gregory Miles Carmichael & Yen T. Carmichael Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 24, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Yen T. Carmichael on the ground that no notice of deficiency or notice of determination for tax year 2017 sufficient to confer jurisdiction on this Court was issued to petitioner Yen T. Carmichael. Although the Court directed petitioners to file an objection, if any, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Yen T. Carmichael is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Gregory Miles Carmichael, Petitioner v. Commissioner of Internal Revenue, Respondent".
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