Opinion
3034-23
12-29-2023
ANTONIO G. AGUILAR & MARIA J. BRIAGAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge.
On December 18, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Maria J. Briagas and To Change Caption on the ground that no notice of deficiency sufficient to confer jurisdiction on this Court was issued to Maria J. Briagas for the 2018 tax year. During a telephone conference with the parties on December 29, 2023, Maria J. Briagas indicated that she had no objection to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Maria J. Briagas 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: "Antonio G. Aguilar, Petitioner v. Commissioner of Internal Revenue, Respondent".