Opinion
25569-21
03-22-2022
Scott James Means & Jonica lynn Means Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On December 7, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Jonica Lynn Means on the ground that no notice of deficiency or notice of determination for tax year 2016 was issued to Jonica Lynn Means that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, the Court has received no response from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Jonica Lynn Means 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: "Scott James Means, Petitioner v. Commissioner of Internal Revenue, Respondent".