Opinion
18467-21SL
10-08-2021
Aleksandr Volkov & Alyssa Volkov Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On September 30, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Aleksandr Volkov on the ground that no notice of determination concerning collection action was issued to petitioner Aleksandr Volkov for tax year 2015 that would permit him to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Aleksandr Volkov is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Alyssa Volkov, Petitioner v. Commissioner of Internal Revenue, Respondent".
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
1