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Sabio v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 480-22 (U.S.T.C. Nov. 18, 2022)

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


Summaries of

Sabio v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 480-22 (U.S.T.C. Nov. 18, 2022)
Case details for

Sabio v. Comm'r of Internal Revenue

Case Details

Full title:REX C. SABIO & MERRY YEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 480-22 (U.S.T.C. Nov. 18, 2022)