Opinion
25098-22
07-27-2023
ZACHERY STEVEN DINGLE & LISET COLLAZO-DINGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction as to petitioner Liset Collazo-Dingle, filed July 24, 2023, it is
ORDERED that the above-referenced motion is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Liset Collazo-Dingle for the reasons set forth in the motion. It is further
ORDERED that the caption of this case is amended to read "Zachery Steven Dingle, Petitioner v. Commissioner of Internal Revenue, Respondent."