Opinion
16499-22S
09-27-2022
WESTLEY T. CALDER & TAMMY CALDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 23, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Tammy Calder on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Tammy Calder that would permit her to invoke the jurisdiction of this Court. Respondent indicates that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Tammy Calder 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: "Wesley T. Calder, Petitioner v. Commissioner of Internal Revenue, Respondent".