Opinion
6575-21
09-17-2021
Christina Renee Nelson Wetherbee & John Wetherbee Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 21, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner John Wetherbee and to Change Caption. As grounds for his motion, respondent asserts that no notice of deficiency or notice of determination has been issued that would confer jurisdiction on this Court as to John Wetherbee for tax year 2017. Although the Court directed petitioners to file an objection, if any, to respondent's motion, no response has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-described motion is granted and so much of this case relating to petitioner John Wetherbee is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Christina Renee Nelson Wetherbee, Petitioner v. Commissioner of Internal Revenue, Respondent".
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