Opinion
7752-21
10-22-2021
Sunshine K. Heldstab & Eric J. Heldstab, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On October 13, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Eric J. Heldstab on the ground that no notice of deficiency was issued to petitioner Eric J. Heldstab for tax year 2016 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 Eric J. Heldstab is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Sunshine K. Heldstab, Petitioner v. Commissioner of Internal Revenue, Respondent".