Opinion
5867-20
10-25-2021
Mark A. Galinsky & Rebecca L. Magness Galinsky Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge
This case is calendared for trial during the Court's November 15, 2021, Dallas, Texas, remote trial session. On October 21, 2021, the parties filed a Joint Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Rebecca L. Magness Galinsky and to Change Caption (Doc. 8) on the ground that respondent did not issue petitioner Rebecca L. Magness Galinsky a notice of deficiency for the tax year 2017 or make any other determination that would give this Court jurisdiction over Rebecca L. Magness Galinsky in this case. Upon due consideration, it is hereby
ORDERED that the parties' Joint Motion to Dismiss for Lack of Jurisdiction as to Petitioner Rebecca L. Magness Galinsky and to Change Caption is granted and so much of this case as relates to Rebecca L. Magness Galinsky is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Mark A. Galinsky, Petitioner v. Commissioner of Internal Revenue, Respondent."