Opinion
8506-20S
06-24-2021
Scott A. Eckes, Deceased and Lori A. Eckes Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 23, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Lori A. Eckes, Tax Year 2013 on the ground that no notice of deficiency or notice of determination was issued to Ms. Eckes for the taxable year 2013. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss as to Ms. Eckes, 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 Lori Eckes is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Scott A. Eckes, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".