Opinion
5124-20
09-23-2021
Kelly Markoz & Paula Wagner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's October 4, 2021, Detroit, Michigan remote trial session. On September 23, 2021, the parties submitted a proposed stipulated decision. Upon review of the record, the Court found that the notice of deficiency accompanying the petition in this case was issued only to Kelly Markoz; it did not include Paula Wagner. The petition in this case identified both Markoz and Wagner as petitioners, but in his answer, the Commissioner denied having issued a notice of deficiency to Ms. Wagner. On September 23, 2021, the Court held a conference call with the parties to discuss this jurisdictional issue. Both parties agreed that this case should be dismissed for lack of jurisdiction as it relates to Paula Wagner. They further agreed to submit a corrected proposed stipulated decision. Accordingly, it is
ORDERED that on the Court's own motion this case is dismissed for lack of jurisdiction as it relates to Paula Wagner. It is further
ORDERED that the proposed stipulated decision at index no. 10 shall be deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Kelly Markoz, Petitioner v. Commissioner of Internal Revenue, Respondent."
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