Opinion
10895-20S
12-20-2021
Kavita Patel & Kaushik Patel Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 13, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Kaushik Patel and to strike on the ground that no notice of deficiency or notice of determination for tax year 2016 was issued to Kaushik Patel that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, 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 Kaushik Patel 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: "Kavita Patel, Petitioner v. Commissioner of Internal Revenue, Respondent".