Opinion
9267-22S
01-04-2023
HAL J. P. CARLISLE AND PAMELA CARLISLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Pamela Carlisle and to Change Caption on the ground that no notice of deficiency was issued to petitioner Pamela Carlisle for tax year 2016 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners 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 Pamela Carlisle is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Hal Carlisle, Petitioner v. Commissioner of Internal Revenue, Respondent".