Opinion
11056-20
11-08-2021
Lance Wilson & Danielle Wilson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan, Judge.
On November 3, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Danielle Wilson and to change caption. Upon due consideration, there being no showing in the record that a notice of deficiency has been issued to petitioner Danielle Wilson upon which the petition in this case may be based, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Danielle Wilson. It is further
ORDERED that the caption of this case is amended to read "Lance Wilson, Petitioner v. Commissioner of Internal Revenue, Respondent."