Opinion
10716-20S
05-19-2023
JOSEPH DLAIR PETERSEN & KARLENE PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 28, 2020, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Karlene Petersen on the ground that no notice of deficiency was issued, nor has respondent made any other determination, as to Karlene Petersen's 2013 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, 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 Karlene Petersen 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: "Joseph Dlair Petersen, Petitioner v. Commissioner of Internal Revenue, Respondent".