Opinion
2215-24
04-08-2024
KENTON R. BOWEN & SUZANNE BOWEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 1, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Suzanne Bowen on the grounds that no notice of deficiency was issued, nor has respondent made any other determination as to Suzanne Bowen's 2016 tax year that would permit her to invoke the jurisdiction of this Court. Respondent represents that petitioners have no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Suzanne Bowen 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: "Kenton R. Bowen, Petitioner v. Commissioner of Internal Revenue, Respondent".