Opinion
716-21S
12-28-2021
James S. Tupitza & Harriett Young Tupitza Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On April 1, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Harriet Young Tupitza on the ground that no notice of deficiency or notice of determination was issued to Harriet Young Tupitza that would permit her to invoke the jurisdiction of this Court with respect to her 2015 tax year. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date 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 Harriet Young Tupitza is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "James S. Tupitza, Petitioner v. Commissioner of Internal Revenue, Respondent".