Opinion
5711-21
06-23-2021
Patricia Piccione & Karen Lodise Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 22, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Karen Lodise on the ground that no notice of deficiency or notice of determination was issued to Ms. Lodise for the taxable year 2017. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to Karen Lodise is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Patricia Piccione, Petitioner v. Commissioner of Internal Revenue, Respondent".