Opinion
11205-20
01-07-2022
Jaina R. Spagis & Ibe A. Matas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 13, 2021, the Court issued an Order to Show Cause directing the parties to show cause why so much of this case relating to Ibe A. Matas should not be dismissed on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to Ibe A. Matas with respect to his 2017 tax year. On November 3, 2021, in response to the Court's Order to Show Cause, respondent filed a motion to dismiss for lack of jurisdiction as to Ibe A. Matas. No response has been received from petitioners.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause is made absolute. It is further
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Ibe A. Matas is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Jaina R. Spagis, Petitioner v. Commissioner of Internal Revenue, Respondent".