Opinion
23997-21
12-16-2021
Norton Ciccone Joerg & Tsehay Taddesse Joerg Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 12, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Tsehay Taddesse Joerg for tax year 2017 that would permit her to invoke this Court's jurisdiction in this case. A notice of deficiency was issued to petitioner Tsehay Taddesse Joerg for tax year 2017 on January 6, 2020, and petitioner Tsehay Taddesse Joerg filed a case at Docket No. 6567-20S with respect to that notice. On November 17, 2021, petitioners filed a Notice of No Objection to Motion To Dismiss for Lack of Jurisdiction.
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 Tsehay Taddesse Joerg is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Norton Ciccone Joerg, Petitioner v. Commissioner of Internal Revenue, Respondent".