Opinion
12422-22S
02-16-2023
CHRISTIAN TODD ADAMS & MONIKA SUE ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 13, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Monika Sue Adams on the ground that no notice of deficiency was issued to petitioner Monika Sue Adams for tax year 2018 that would permit her to invoke this Court's jurisdiction. On December 14, 2022, petitioners filed a Response to respondent's motion, in which they state that they 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 Monika Sue Adams is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Christian Todd Adams, Petitioner v. Commissioner of Internal Revenue, Respondent".