Opinion
3442-21S
06-28-2021
William B. Galdones & Emma Ross Galdones Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On May 27, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Emma Ross Galdones and To Change Caption on the ground that no notice of deficiency was issued to petitioner Emma Ross Galdones 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 Emma Ross Galdones is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "William B. Galdones, Petitioner v. Commissioner of Internal Revenue, Respondent".
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