Opinion
5069-22
08-22-2022
DWIGHT DAVIS & JO ANN DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 28, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Jo Ann Davis on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Jo Ann Davis that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, 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 Jo Ann Davis is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Dwight Davis, Petitioner v. Commissioner of Internal Revenue, Respondent". 1