Opinion
27965-21L
04-18-2022
VICKIE MILLER SMITH & JAMES SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 7, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to James Smith on the ground that no notice of deficiency or notice of determination for tax year 2014 was issued to petitioner James Smith that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner James Smith is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Vickie Miller Smith, Petitioner v. Commissioner of Internal Revenue, Respondent".