Opinion
14149-22S
05-19-2023
ALYSSA M. CUMMINS & MATTHEW D. CUMMINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge.
On March 9, 2023, respondent filed a Motion to Dismiss For Lack of Jurisdiction as to Matthew D. Cummins and to change the caption. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on April 17, 2023, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
Premises considered, it is
ORDERED that respondent's above-referenced motion is granted and Matthew D. Cummins is hereby dismissed from this case for lack of jurisdiction due to no notice of deficiency has been sent to the petitioner. It is further
ORDERED that the caption of this case is changed to read: Alyssa M. Cummins, Petitioner v. Commissioner of Internal Revenue, Respondent.
This Order constitutes official notice of its contents to the parties.