Opinion
9392-20
06-28-2021
Laura K. George & Michael E. George Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On June 17, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Michael E. George and To Strike as to Petitioner Michael E. George on the ground that no notice of deficiency was issued to petitioner Michael E. George for tax year 2017 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 Michael E. George is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Laura K. George, Petitioner v. Commissioner of Internal Revenue, Respondent".
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