Opinion
5023-21S
11-10-2021
Andrew Russell Howell & Rhonda Rae Howell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 29, 2021, the Court issued an Order to Show Cause directing the parties to show cause why this case as to petitioner Rhonda Rae Howell should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2017 sufficient to confer jurisdiction on this Court was issued to Rhonda Rae Howell. On October 21, 2021, respondent filed a response to the Court's Order to Show Cause, therein asserting that no notice of deficiency or notice of determination with respect to tax year 2017 was issued to Rhonda Rae Howell that would permit her to invoke the jurisdiction of this Court. The Court has received no response from petitioners.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued September 29, 2021, is made absolute. It is further
ORDERED that so much of this case relating to petitioner Rhonda Rae Howell is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Andrew Russell Howell, Petitioner v. Commissioner of Internal Revenue, Respondent".