Opinion
26915-22
05-18-2023
KAREN ASHLEY DULLE & NATALYA PLASTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 16, 2023, respondent filed a motion to dismiss for lack of jurisdiction as to Natalya Plaster on the ground that no notice of deficiency was issued, nor has respondent made any other determination, as to petitioner Natalya Plaster's 2021 tax year that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Natalya Plaster 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: "Karen Ashley Dulle, Petitioner v. Commissioner of Internal Revenue, Respondent".