Opinion
20036-21
09-28-2021
Kathryn Jeanette Sowers & Steven David Sowers Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 27, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Steven David Sowers and To Change Caption on the ground that no notice of deficiency or notice of determination was issued to him for the taxable year 2018. Respondent states in the motion to dismiss as to Mr. Sowers 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 Steven David Sowers is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Kathryn Jeanette Sowers, Petitioner v. Commissioner of Internal Revenue, Respondent".
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