Opinion
7225-24S
07-16-2024
THOMAS R. BREWER & CAROL L. BREWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 27, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Carol L. Brewer and To Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Carol L. Brewer's 2018 tax year that would permit her to invoke the jurisdiction of this Court. On July 15, 2024, petitioners filed a Response to Motion to Dismiss for Lack of Jurisdiction as to Carol L. Brewer and To Change Caption, indicating that they 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 Carol L. Brewer 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: "Thomas R. Brewer, Petitioner v. Commissioner of Internal Revenue, Respondent".