Opinion
2595-24
04-15-2024
STEPHANIE ORTIZ & JACQUELINE ORTIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 13, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Stephanie Ortiz and To Strike as to Petitioner Stephanie Ortiz. As grounds for his motion, respondent asserts that no notice of deficiency was issued, nor has respondent made any other determination, as to Stephanie Ortiz's 2018 tax year 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, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Stephanie Ortiz 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: "Jacqueline Ortiz, Petitioner v. Commissioner of Internal Revenue, Respondent".