Opinion
11325-22S
08-03-2022
KEVIN CABAI & LORRAINE CABAI, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 23, 2022, respondent filed a motion to dismiss for lack of jurisdiction, asserting therein that so much of this case relating to petitioner Lorraine Cabai, Deceased, should be dismissed on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Lorraine Cabai, Deceased, that would permit that petitioner to invoke the jurisdiction of this Court. Respondent states that petitioner Kevin Cabai has no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is recharacterized as a motion to dismiss for lack of jurisdiction as to Lorraine Cabai, Deceased. It is further
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Lorraine Cabai, Deceased, 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: "Kevin Cabai, Petitioner v. Commissioner of Internal Revenue, Respondent".