Opinion
3648-23S
04-21-2023
MICHAEL S. BROWN & JULIE K. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration and for cause, it is
ORDERED that respondent's motion to Dismiss for Lack of Jurisdiction as to Petitioner Julie K. Brown filed April 18, 2023, is granted, and so much of this case as pertains to Ms. Brown is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of the case is amended to "Michael S. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".