Opinion
12799-20L
10-25-2021
Jeremy Vorwaller & Brandy Vorwaller Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 2, 2020, petitioners filed the petition to commence this case, indicating that they seek review with respect to notice(s) of determination concerning collection action issued to petitioners for their 2014 through 2017 tax years. Olyn a partial copy of a notice of determination concerning collection action issued to petitioner Jeremy Vorwaller for tax years 2014 through 2017 is attached to the petition.
Accordingly, on September 22, 2021, the Court issued an Order to Show Cause, directing the parties to show cause why so much of this case relating to petitioner Brandy Vorwaller should not be dismissed for lack of jurisdiction on the ground that no notice of determination concerning action with respect to tax years 2014 through 2017 was issued to petitioner Brandy Vorwaller. On October 20, 2021, respondent filed a status report to which he attached complete copies of the notices of determination for tax years 2014 through 2017 that were issued to both petitioners.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued September 22, 2021, is discharged.