Opinion
11564-22
08-24-2022
ERIN DONNELL & SHELDON DONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Erin Donnell and to Change Caption. By Order served July 18, 2022, the Court directed petitioners to file an objection, if any, to the Motion to Dismiss. To date, no such objection has been filed.
On July 22, 2022, petitioners electronically filed a Motion to Dismiss on Ground of Mootness. That Motion consists of a single page of an apparent Internal Revenue Code Notice CP14 dated July 11, 2022. The nature of the relief sought by petitioners with this filing is not clear to the Court.
Upon due consideration of the foregoing, it is ORDERED that petitioners' Motion to Dismiss on Ground of Mootness is denied. It is further
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Erin Donnell. All references in the Petition to the 2018 taxable year of Erin Donnell are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Sheldon Donnell, Petitioner v. Commissioner of Internal Revenue, Respondent."