Opinion
19695-21S
01-26-2022
Rachel Marie Howard & Robert Scott Howard 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 petitioner Robert Scott Howard and to strike, filed November 16, 2021, it appearing that no notice of deficiency or notice of determination was issued to Mr. Howard that would permit him to invoke the jurisdiction of this Court as of the time the petition was filed, and it further appearing that petitioners have no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Robert Scott Howard is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.