Opinion
9657-22S
08-05-2022
JAMES OWEN CHILDERS & TARISA DAWN CHILDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 24, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Tarisa Dawn Childers for Tax Year 2018 on the ground that no notice of deficiency was issued to petitioner Tarisa Dawn Childers for tax year 2018 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Tarisa Dawn Childers is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "James Owen Childers, Petitioner v. Commissioner of Internal Revenue, Respondent".
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