Opinion
13928-23L
02-26-2024
NAHUM FUTERSAK & HENNY FUTERSAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
On February 14, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent requests that this case be dismissed for lack of jurisdiction as to petitioner Henny Futersak for taxable years 2020 and 2021 upon the grounds that no notice of determination under I.R.C. §§ 6320 and 6330 was sent to petitioner Henny Futersak for taxable years 2020 and 2021, nor has respondent made any other determination with respect to taxable years 2020 and 2021 that would confer jurisdiction on this Court as to petitioner Henny Futersak. Respondent represents that petitioners do not object to the Motion.
Upon due consideration, it is
ORDERED that respondent's aforementioned Motion is granted in that this case be dismissed for lack of jurisdiction as to petitioner Henny Futersak for taxable years 2020 and 2021. It is further
ORDERED that the caption of this case is amended as follows: "Nahum Futersak, Petitioner v. Commissioner of Internal Revenue, Respondent."