Opinion
13537-22
01-05-2023
RAYMOND N. SMITH & LINDA SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2019 for Linda Smith on the ground that no notice of deficiency was issued to petitioner Linda Smith for tax year 2019 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Linda Smith is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Raymond Smith, Petitioner v. Commissioner of Internal Revenue, Respondent".