Opinion
5813-21
03-09-2022
Kirk Michael Coverdill & Melissa Padgett Coverdill Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 23, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Melissa Padgett Coverdill on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to petitioner Melissa Padgett Coverdill that would permit her to invoke the jurisdiction of the Court in this case. Although the Court provided petitioners an opportunity to file an objection, if any, to respondent's motion, no response has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Melissa Padgett Coverdill 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: "Kirk Michael Coverdill, Petitioner v. Commissioner of Internal Revenue, Respondent".