Opinion
27632-21S
04-07-2022
BEN ELENBAAS & LINDSEY ELENBAAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 13, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Lindsey Elenbaas on the ground that no notice of deficiency was issued to petitioner Lindsey Elenbaas for tax year 2017 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Lindsey Elenbaas is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Ben Elenbaas, Petitioner v. Commissioner of Internal Revenue, Respondent".
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