Opinion
12681-21S
08-25-2022
LORI R. RHODES & KENNETH E RHODES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 19, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Kenneth E. Rhodes on the ground that no notice of deficiency or notice of determination was issued to Mr. Rhodes for the taxable year 2017. Although the Court directed petitioners to file an Objection, if any, to the motion to dismiss as to Mr. Rhodes, petitioners failed to do so.
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 Kenneth E. Rhodes is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Lori R. Rhodes, Petitioner v. Commissioner of Internal Revenue, Respondent".