Opinion
7839-21
09-13-2021
Zygmunt Wallach & Sara Wallach, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 8, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Sara Wallach, Deceased and to Strike. Respondent asserts in his motion that no notice of deficiency or notice of determination for tax year 2017 was issued to petitioner Sara Wallach, Deceased that would permit such petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-described motion is granted and so much of this case relating to petitioner Sara Wallach, Deceased is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.
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