Opinion
3281-21
02-01-2022
Robert David Prince & Krystal Diane Prince Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 5, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Krystal Diane Prince on the ground that no notice of deficiency was issued to her for tax year 2015 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Krystal Diane Prince is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Robert David Prince, Petitioner v. Commissioner of Internal Revenue, Respondent".
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