Opinion
19026-21
10-18-2021
Angela Marie Hernandez-Ware & Clarence E. Ware II Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 6, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Angela Marie Hernandez-Ware and To Change Caption on the ground that no notice of deficiency or notice of determination was issued to Ms. Hernandez-Ware for the taxable year 2018. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to Angela Marie Hernandez-Ware is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Clarence E. Ware, II, Petitioner v. Commissioner of Internal Revenue, Respondent".