Opinion
7784-20S
06-01-2021
Craig Michael Shakarji & Allison Lynn Shakarji, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On October 8, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Allison Lynn Shakarji on the ground that no notice of deficiency or other notice of determination was issued to her for taxable year 2017. Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so. Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Petitioner Allison Lynn Shakarji is granted, and this case is dismissed for lack of jurisdiction as to Allison Lynn Shakarji. It is further
ORDERED that the caption of this case is amended to read: "Craig Michael Shakarji, Petitioner v. Commissioner of Internal Revenue, Respondent".