Opinion
21346-22S
11-21-2022
MONICA FORBES PARISI & SIMONE PARISI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 16, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Monica Forbes Parisi which the Court will recharacterize as respondent's motion to dismiss for lack of jurisdiction as to Simone Parisi. Therein, respondent moves to dismiss so much of this case relating to petitioner Simone Parisi on the ground that no notice of deficiency or other notice of determination was issued to Simone Parisi for taxable year 2018 that would permit her to invoke the Court's jurisdiction. In his motion to dismiss as to Simone Parisi respondent indicates that petitioners do not object to the granting of the motion.
The premises considered and for cause, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Monica Forbes Parisi, filed November 16, 2022, is recharacterized as respondent's Motion To Dismiss for Lack of Jurisdiction as to Simone Parisi. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Simone Parisi is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Monica Forbes Parisi, Petitioner v. Commissioner of Internal Revenue, Respondent".