Opinion
24607-21S
02-01-2022
Alvin Lee Falley & Shannon Christina Rivers Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 18, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Alvin Lee Falley on the ground that no notice of deficiency was issued to petitioner Alvin Lee Falley for tax year 2016 that would permit him 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 Alvin Lee Falley is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Shannon Christina Rivers, Petitioner v. Commissioner of Internal Revenue, Respondent".
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