Opinion
6567-20S
11-03-2021
Tsehay Taddesse Joerg & Norton Ciccone Joerg Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On October 6, 2021, the Court issued an Order to Show Cause, directing the parties to show cause why petitioner Norton Ciccone Joerg should not be dismissed for lack of jurisdiction in this case on the ground that no notice of deficiency for tax year 2017 was issued to Norton Ciccone Joerg that would permit that petitioner to invoke the jurisdiction of this Court. On October 26, 2021, respondent filed a response to the Court's Order, stating therein that, as no notice of deficiency for tax year 2017 had been issued to Norton Ciccone Joerg at the time the petition in this case was filed, so much of this case relating to Norton Ciccone Joerg should be dismissed for lack of jurisdiction. On October 27, 2021, petitioners filed a response agreeing that Norton Ciccone Joerg should be dismissed for lack of jurisdiction in this case.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued October 6, 2021, is made absolute. It is further
ORDERED that so much of this case relating to petitioner Norton Ciccone Joerg is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Tsehay Taddesse Joerg, Petitioner v. Commissioner of Internal Revenue, Respondent".