Opinion
8509-23
09-25-2023
RICHARD P. JACOBSON & MARIVEL A. JACOBSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Marivel A. Jacobson and To Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, with respect to Marivel A. Jacobson's 2019 tax year that would permit her 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 Marivel A. Jacobson 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: "Richard P. Jacobson, Petitioner v. Commissioner of Internal Revenue, Respondent".