Opinion
1282-23
08-07-2023
PAUL N. LAZANIS & YELENA LAZANIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Yelena Lazanis and to Strike all References to Yelena Lazanis on the ground that no notice of deficiency was issued to petitioner Yelena Lazanis for tax year 2020 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Yelena Lazanis is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Paul N. Lazanis, Petitioner v. Commissioner of Internal Revenue, Respondent".