Opinion
8686-20S
06-21-2021
Charles Daniel King & Crystal D. King Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On June 17, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner, Crystal D. King and To Strike on the ground that no notice of deficiency or notice of determination was issued to Mrs. King for the taxable year 2017. Respondent states in the motion to dismiss as to Mrs. King 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 petitioner Chrystal D. King is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Charles Daniel King, Petitioner v. Commissioner of Internal Revenue, Respondent".