Opinion
11696-22
07-12-2022
GEOFFREY D. GREENWAY & KELLY M. GREENWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 8, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Geoffrey D. Greenway and To Strike All References on the ground that no notice of deficiency or other notice of determination for taxable year 2018 was issued to Mr. Greenway that would permit him to invoke the Court's jurisdiction. In his motion to dismiss as to Mr. Greenway respondent states 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 Geoffrey D. Greenway is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to petitioner Geoffrey D. Greenway are deemed stricken.
ORDERED that the caption of this case is amended to read: "Kelly M. Greenway, Petitioner v. Commissioner of Internal Revenue, Respondent".