Opinion
7345-21S
10-04-2021
Gary Lee Davis, Jr. & Shantel Morant Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 24, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Shantel Morant. Respondent asserts in his motion that no notice of deficiency or notice of determination for tax year 2017 sufficient to confer jurisdiction on this Court was issued to petitioner Shantel Morant. Respondent also states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to Shantel Morant is granted and so much of this this case relating to petitioner Shantel Morant is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Gary Lee Davis, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".
1