Opinion
471-22SL
04-26-2022
LAURIE ANN SCHUMMER & DANNY ORLOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 22, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Danny Orlowski on the ground that no notice of determination concerning collection action was issued to Mr. Orlowski for taxable years 2013 and 2014. Respondent states in the motion to dismiss as to Mr. Orlowski for 2013 and 2014 that petitioners do not object to the granting of the motion.
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 Mr. Orlowski for 2013 and 2014 is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Laurie Ann Schummer, Petitioner v. Commissioner of Internal Revenue, Respondent".