Opinion
16169-21S
01-07-2022
Alex Jonathan Sobania & Elizabeth A. Sobania Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 16, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Elizabeth A. Sobania and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Elizabeth A. Sobania that would permit her to invoke the jurisdiction of this Court. Although the Court provided petitioners an opportunity to file an objection, if any, to respondent's motion, the Court has received no response from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Elizabeth A. Sobania is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Alex Jonathan Sobania, Petitioner v. Commissioner of Internal Revenue, Respondent".