Opinion
1657-22
08-18-2022
LAURA P. BROWN & DEAN R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Dean R. Brown on the ground that no notice of deficiency was issued to petitioner Dean R. Brown for tax year 2018 that would permit him to invoke this Court's jurisdiction. On August 4, 2022, petitioners filed an Objection to Motion to Dismiss for Lack of Jurisdiction as to Dean R. Brown, in which they state that they do not object to the granting of the 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 Dean R. Brown is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Laura P. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent".
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