Opinion
13741-22S
08-19-2022
SRILAKSHMI SHYAM SRIRAM & SHYAM PARTHASARATHY SRIRAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 17, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Shyam Parthasarathy Sriram and To Strike on the grounds no notice of deficiency or notice of determination was issued to Shyam Parthasarathy Sriram for the taxable year 2017. Respondent states in the motion to dismiss 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 Shyam Parthasarathy Sriram is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to Shyam Parthasarathy Sriram are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Srilakshmi Shyam Sriram, Petitioner v. Commissioner of Internal Revenue, Respondent".