Opinion
10617-20S
08-12-2021
Patrick Michael Oglesby & Julia Marie Wadlow Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 5, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Julia Marie Wadlow on the ground that no notice of deficiency has been issued to her for the 2013 taxable year, nor has respondent made any other determination with respect to her for such year that would confer jurisdiction on this Court. Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
The foregoing considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Julia Marie Wadlow is granted, and this case is dismissed for lack of jurisdiction as to Julia Marie Wadlow. It is further
ORDERED that the caption of this case is amended to read: "Patrick Michael Oglesby, Petitioner v. Commissioner of Internal Revenue, Respondent".
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