Opinion
10602-24
08-08-2024
WILLIAM S. BOLLING & KRYSTAL HILDYARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 23, 2024, petitioners filed a First Amendment to Petition. However, further review indicates that this filing appears to be more akin to a Motion to Dismiss for Lack of Jurisdiction as to Krystal Hildyard.
Upon due consideration, it is
ORDERED that petitioners' First Amendment to Petition, filed July 23, 2024, is recharacterized as petitioners' Motion to Dismiss for Lack of Jurisdiction as to Krystal Hildyard. It is further
ORDERED that petitioners' above-referenced motion to dismiss is granted in that so much of this case relating to Krystal Hildyard is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "William S. Bolling, Petitioner v. Commissioner of Internal Revenue, Respondent".