Opinion
480-22
11-18-2022
REX C. SABIO & MERRY YEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Judge
On November 14, 2022, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction as to Merry Yen upon the ground that no notice of deficiency authorized by I.R.C. section 6212 was mailed to petitioner Merry Yen with respect to 2018. Petitioners have no objection to respondent's motion. Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Merry Yen. It is further
ORDERED that the caption of this case is amended to read, "Rex C. Sabio, Petitioner v. Commissioner of Internal Revenue, Respondent". 1