Opinion
24759-21
01-28-2022
Joshua Curtis Redmond & Jennifer Ann Helme Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On November 19, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Jennifer Ann Helme on the ground that no notice of deficiency or notice of determination for tax year 2016 was issued to Jennifer Ann Helme that would permit her to invoke the jurisdiction of this Court. Respondent indicates in his motion that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Jennifer Ann Helme is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Joshua Curtis Redmond, Petitioner v. Commissioner of Internal Revenue, Respondent".