Opinion
5332-22
09-14-2023
JUDY G. CAMPBELL & RAYMOND J. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Petitioners filed the petition in this case on February 23, 2022, seeking review of a notice of deficiency dated November 8, 2021, issued to petitioner Judy Campbell for tax year 2016. On July 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Raymond J. Campbell on the ground that no notice of deficiency was issued to petitioner Raymond J. Campbell for tax year 2016 that would permit him to invoke this Court's jurisdiction.
On August 15, 2023, petitioners filed a Notice of Objection to Moton to Dismiss for Lack of Jurisdiction as to Raymond J. Campbell. However, further review indicates that petitioners' Notice of Objection to Motion to Dismiss for Lack of Jurisdiction as to Raymond J. Campbell appears to be more akin to a Motion to Dismiss. Also on August 15, 2023, petitioners filed a Declaration of Raymond J Campbell. However, further review indicates that petitioners' Declaration of Raymond J Campbell appears to be more akin to a Supplement to Motion to Dismiss.
Upon due consideration, it is
ORDERED that respondent's above referenced motion to dismiss is granted and so much of this case relating to Raymond J. Campbell is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: Judy G. Campbell, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that petitioners' Notice of Objection to Motion to Dismiss for Lack of Jurisdiction as to Raymond J. Campbell, filed August 15, 2023, is recharacterized as petitioners' Motion to Dismiss. It is further
ORDERED that petitioners' Declaration of Raymond J Campbell, filed August 15, 2023, is recharacterized as petitioners' Supplement to Motion to Dismiss.