Opinion
7971-21
06-29-2021
Ibrahim S. Edais & Fadwa H. Edais Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 28, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Fadwa H. Edais for Tax Year 2016 on the ground that no notice of deficiency or notice of determination was issued to Fadwa H. Edais for the taxable year 2016. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
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 Fadwa H. Edais is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Ibrahim S. Edais, Petitioner v. Commissioner of Internal Revenue, Respondent".