Opinion
5336-20S
06-10-2021
Virginia M. DiSanto & Joseph D. DiSanto Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 7, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Joseph D. DiSanto on the ground that no notice of deficiency or any other notice sufficient to confer jurisdiction on this Court, was issued to Mr. DiSanto for taxable year 2017. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss as to Mr. DiSanto, petitioners failed to do so.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Joseph D. DiSanto is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Virginia M. DiSanto, Petitioner v. Commissioner of Internal Revenue, Respondent".