Opinion
18174-21L
08-16-2022
PHILIP J. CARR & KATHLEEN L. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 30, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kathleen L. Carr. By Order served November 3, 2021, the Court directed petitioners to file an objection, if any, to the Motion to Dismiss. To date, no such objection has been filed.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Kathleen L. Carr. All references in the Petition to the 2014 and 2016 taxable years of Kathleen L. Carr are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Philip J. Carr, Petitioner v. Commissioner of Internal Revenue, Respondent."