Opinion
11651-22
03-15-2023
GREGORY A. BRUCE & MARY S. BRUCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge.
This case is calendared for trial during the Court's April 3, 2023 Knoxville, Tennessee Trial Session. On December 30, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Mary S. Bruce and to change caption. On January 3, 2023, the Court ordered petitioners to show cause why respondent's motion should not be granted. There being no response by or on behalf of petitioners to the Court's January 3, 2023 Order to show cause, it is
ORDERED that the Court's January 3, 2023 Order to show cause is made absolute. It is further
ORDERED that respondent's above-referenced motion is granted, and so much of this case as relates to Mary S. Bruce is dismissed for lack of jurisdiction upon the ground that no statutory notice of deficiency has been sent to her for the year here in dispute. It is further
ORDERED that the caption of this case is amended to read, "Gregory A. Bruce, Petitioner, v. Commissioner of Internal Revenue, Respondent."