Opinion
5939-21S
10-08-2021
Jean Rubin & Yin Chen Rubin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 14, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Yin Chen Rubin. In the motion, respondent asserts that no notice of deficiency or notice of determination for tax year 2017 was issued to petitioner Yin Chen Rubin that would permit Yin Chen Rubin to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Yin Chen Rubin is granted in that so much of this case related to petitioner Yin Chen Rubin is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Jean Rubin, Petitioner v. Commissioner of Internal Revenue, Respondent".
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