Opinion
16278-22S
05-09-2023
ROBERT CLEERE & TRUDY CLEERE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is currently calendared for trial at the Court's Winston-Salem, North Carolina trial session, which is scheduled to begin May 30, 2023. On May 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Trudy Cleere (index #11) citing within that after a diligent search of their records, it was seen that there was no Notice of Deficiency issued to petitioner Trudy Cleere, therefore there is no need for her to be party to the case, and further asking the Court to, insofar as it relates to petitioner Trudy Cleere, to dismiss the case for lack of jurisdiction and that the caption be changed to read "Robert Cleere, Petitioner v. Commissioner of Internal Revenue, Respondent." instead. However, in his Motion, respondent indicated that petitioners' views on granting the Motion were unknown.
Upon due consideration it is hereby
ORDERED that on or before May 22, 2023, petitioners shall file a response to respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Trudy Cleere, filed May 4, 2023, indicating, in writing, any objection petitioners may have to the granting of respondent's Motion by the Court.