Opinion
12299-22
03-16-2023
RICHARD WENDELL ALFORD & LAURA ALFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge.
This case is currently set for trial at the Court's May 8, 2023, Dallas, Texas trial session. On March 9, 2023, the parties filed a joint Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Laura Alford on the ground that no notice of deficiency was issued to Mrs. Alford for 2018, the year at issue. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Laura Alford is granted and Mrs. Alford is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is changed to read: "Richard Wendell Alford, Petitioner v. Commissioner of Internal Revenue, Respondent".
The parties are reminded that this case remains set for trial in Dallas, Texas on May 8, 2023.