Opinion
13025-22S
08-17-2022
CHRIS L. CULBERTSON & AMY W. CULBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 28, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Amy W. Culbertson on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Amy W. Culbertson that would permit her to invoke the jurisdiction of this Court. Respondent also states that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Amy W. Culbertson 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: "Chris L. Culbertson, Petitioner v. Commissioner of Internal Revenue, Respondent".