Opinion
20217-22
02-09-2023
FRANCISCO ESCOBAR & FRANCISCA ESCOBAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Francisca Escobar for tax years 2016 through 2020 that would permit her 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 Francisca Escobar is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Francisco Escobar, Petitioner v. Commissioner of Internal Revenue, Respondent".