Opinion
37285-21
06-08-2022
HECTOR GALLEGOS, JR. & CRISTEY L. GALLEGOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 30, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Cristey L. Gallegos on the ground that no notice of deficiency or notice of determination for tax year 2019 was issued to Cristey L. Gallegos that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, no response has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Cristey L. Gallegos is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Hector Gallegos, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".