Opinion
1906-23
04-18-2023
LOUIS M. CHORNEY & STACEY J. BONETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 13, 2023, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Stacey J. Bonett on the ground that no notice of deficiency or notice of determination was issued to Ms. Bonett for the taxable year 2018. Respondent states in the motion to dismiss as to Ms. Bonett that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Stacey J. Bonnet is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Louis N. Chorney, Petitioner v. Commissioner of Internal Revenue, Respondent".