Opinion
15895-24S
11-15-2024
ALBERT CASTRO & LAUREEN CASTRO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 14, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Laureen Castro and To Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Laureen Castro's 2019 tax year that would permit her to invoke the jurisdiction of this Court. Respondent represents that petitioners have no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Laureen Castro 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: "Albert Castro, Petitioner v. Commissioner of Internal Revenue, Respondent".