Opinion
7206-21S
12-28-2021
Javier Cavazos & Maria Gamino Cavazos Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 3, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Maria Gamino Cavazos on the ground that no notice of deficiency or notice of determination was issued to Maria Gamino Cavazos that would permit her to invoke the jurisdiction of this Court as to her 2017 tax year. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date 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 Maria Gamino Cavazos is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Javier Cavazos, Petitioner v. Commissioner of Internal Revenue, Respondent".