Opinion
3674-23
11-07-2023
STEVEN ALAN BRIGHTFIELD & AMY SUSAN BRIGHTFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 1, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Amy Susan Brightfield. Therein respondent asserts that no notice of deficiency was sent to petitioner Amy Susan Brightfield with respect to tax year 2018, nor had respondent made any other determination with respect to her 2018 tax year that would confer jurisdiction on this Court. Respondent states in the motion that petitioners do not object to the granting of this motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Amy Susan Brightfield is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Steven Alan Brightfield, Petitioner v. Commissioner of Internal Revenue, Respondent". Petitioner Steven Alan Brightfield is reminded that so much of this case as relates to the notice of deficiency he was issued for tax year 2018 remains pending before the Court.