Opinion
7769-21S
07-13-2022
WILLIAM J. HEIDENREICH & AMANDA L. HEIDENREICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 13, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Amanda L. Heidenreich on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Amanda L. Heidenreich that would permit her to invoke the jurisdiction of this Court. Respondent states that there is no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Amanda L. Heidenreich is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "William J. Heidenreich, Petitioner v. Commissioner of Internal Revenue, Respondent".