Opinion
21285-22S
11-30-2022
ELIZABETH CHRISTINE CARTER & DANNY WAYNE CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction and To Strike as to Petitioner Elizabeth Christine Carter and To Change Caption, filed November 23, 2022, on the grounds that no notice of deficiency or notice of determination was issued to Ms. Carter for her 2017 tax year that would permit her to invoke the jurisdiction of this Court, and petitioners having no objection to the granting of that motion, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Elizabth Christine Carter is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Danny Wayne Carter, Petitioner v. Commissioner of Internal Revenue, Respondent".