Opinion
6061-23S
01-19-2024
CANDI LEE FRAGASSI & JOSHUA KUNKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Joshua Kunkel on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Joshua Kunkel's 2020 tax year that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Joshua Kunkel is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Candi Lee Fragassi, Petitioner v. Commissioner of Internal Revenue, Respondent".