Opinion
34019-21S
04-19-2022
ANGELA WOLF MADDEN & JUSTIN B. MADDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction as to Justin B. Madden, filed February 3, 2022, on the ground that no notice of deficiency or notice of determination was issued to Justin B. Madden for tax year 2019 that would permit him to invoke the jurisdiction of this Court, and there appearing to be no objection to the granting of that motion, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Justin B. Madden is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Angela Wolf Madden, Petitioner v. Commissioner of Internal Revenue, Respondent".