Opinion
26378-22
02-24-2023
RICHARD E. EARLY & OLGA A. LESKOVA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion to Dismiss for Lack of Jurisdiction filed February 7, 2023, it is
ORDERED that the motion is granted in that so much of this case as pertains to Olga A. Leskova is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of the case is amended to read "Richard E. Early, Petitioner v. Commissioner of Internal Revenue, Respondent".