Opinion
1067-21S
03-15-2022
Jillene M. Hoven & Christopher T. Hoven Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction as to Christopher T. Hoven, filed February 11, 2022, and heard on March 14, 2022, when the case was called from the calendar for trial during the Los Angeles, California, trial session of the Court. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Christopher T. Hoven, filed February 11, 2022, is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Christopher T. Hoven. It is further
ORDERED that the caption of this case is amended to read "Jillene M. Hoven, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that jurisdiction is retained by the undersigned. It is further
ORDERED that a stipulated decision between respondent and petitioner Jillene M. Hoven is due on or before April 13, 2022.