Opinion
25474-22S
01-24-2023
WILLIAM F. CARSON & LINDA L. CARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Linda L. Carson and to Change Caption. There is no objection to the granting of the Motion.
Accordingly, and for the reasons set forth in the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Linda L. Carson. All references in the Petition to the 2018 taxable year of Linda L. Carson 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: "William F. Carson, Petitioner v. Commissioner of Internal Revenue, Respondent."