Opinion
37079-21S
06-23-2022
GAIL RUTH DOWNEY & ELVIN DON DOWNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 15, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Elvin Don Downey and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Elvin Don Downey that would permit him to invoke the jurisdiction of this Court. Although the Court provided petitioners an opportunity to file an objection, if any, to respondent's motion, no response has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Elvin Don Downey is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Gail Ruth Downey, Petitioner v. Commissioner of Internal Revenue, Respondent".