Opinion
4952-20
03-08-2022
Linda Velarde & Steven Velarde Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Juan F. Vasquez Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed February 28, 2022, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that this case is dismissed for lack of jurisdiction as to Steven Velarde. It is further
ORDERED that the caption in this case is amended to read: Linda Velarde, Petitioner v. Commissioner of Internal Revenue, Respondent.