Opinion
3938-23
01-30-2024
MELISSA BLAIR & ERIC BLAIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
On December 22, 2023, respondent filed a Motion to Dismiss Petitioner Eric Blair for Lack of Jurisdiction (Doc. 9). On December 28, 2023, the Court directed petitioners to file a response. In our Order, we warned petitioners that failure to respond might result in the Court granting respondent's motion and dismissing petitioner Eric Blair from this case. Petitioners failed to file a response to respondent's motion. On January 26, 2024, the parties submitted a Proposed Stipulated Decision.
Upon due consideration, it is
ORDERED that respondent's aforementioned motion is granted and this case is dismissed as to petitioner Eric Blair for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read "Melissa Blair, Petitioner v. Commissioner of Internal Revenue, Respondent."