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notice of determination, could not join in taxpayer wife’s
challenge to her notice of determination).
In view of the foregoing, we shall grant respondent’s motion
to dismiss for lack of jurisdiction as to petitioner Ruth C.
Voorhees on the ground that, because of her failure to request a
hearing, the Appeals Office did not issue a notice of
determination to her to form the basis for a petition to this
Court under section 6330(d). In addition, we shall strike all
portions of paragraphs 1 and 4 of the petition in which reference
is made to Ruth C. Voorhees.
To reflect the foregoing,
An appropriate order
granting respondent’s motion
to dismiss for lack of
jurisdiction and to strike
will be issued.
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Last modified: May 25, 2011