Opinion
25344-22
01-12-2023
CHARLES E. CONSTANTIN & KAMEELAH A. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Charles E. Constantin, filed December 23, 2022, and there being no objection to the granting of that Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Charles E. Constantin. All references in the Petition to the 2018 taxable year of Charles E. Constantin 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: "Kameelah A. Phillips, Petitioner v. Commissioner of Internal Revenue, Respondent."