Opinion
14199-24
09-26-2024
ALFREDO CORRAL & ROSALBA CORRAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 25, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Rosalba Corral on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Rosalba Corral's 2021 tax year that would permit her to invoke the jurisdiction of this Court. Respondent indicates 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 Rosalba Corral is dismissed for lack of jurisdiction and deemed stricken from the Court's record, and in that it is further
ORDERED that the caption of this case is amended to read: "Alfredo Corral, Petitioner v. Commissioner of Internal Revenue, Respondent".