Opinion
13251-22S
11-15-2022
WILLIAM ARTHUR ANGUS, IV & CLAUDIA STEVENS ANGUS, 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 and Motion To Change Caption which the Court will recharacterize as respondent's Motion To Dismiss for Lack of Jurisdiction and To Strike as to Petitioner Claudia Stevens Angus. In that motion to dismiss as to Mrs. Angus respondent moves to dismiss so much of this case relating to Mrs. Angus on the ground no notice of deficiency or other notice of determination was issued to her for taxable year 2018 that would confer jurisdiction upon the Court. Respondent therein further states that petitioners do not object to the granting of the motion. In view of the foregoing and for cause, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction and Motion to Change Caption, filed November 9, 2022, is recharacterized as respondent's Motion To Dismiss for Lack of Jurisdiction and To Strike as to Petitioner Claudia Stevens Angus. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Claudia Stevens Angus is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Arthur Angus, IV, Petitioner v. Commissioner of Internal Revenue, Respondent".