Opinion
3510-23S
05-01-2023
ANDREW JAMES DAVIS & KARA M. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 13, 2023, a petition was filed to commence the above-docketed case by Andrew James Davis. The petition focused on relief from joint and several liability pertaining to a notice of deficiency for the taxable year 2020 issued to Andrew James Davis and his former spouse Kara M. Davis. Due to administrative error in processing the petition, however, the case opened was captioned in both names. Nonetheless, further review has indicated a lack of intent to petition by or on behalf of Kara M. Davis.
Accordingly, the premises considered, it is ORDERED that this case is dismissed for lack of jurisdiction as to Kara M. Davis. It is further
ORDERED that the caption of this case is amended to read "Andrew James Davis, Petitioner v. Commissioner of Internal Revenue, Respondent"