Opinion
8225-20S
04-04-2022
ESTATE OF REGINALD Z. MARTIN, DECEASED, FONDA L. SHAWVER-MARTIN, EXECUTRIX AND FONDA L. SHAWVER-MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
On March 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Fonda L. Shawver-Martin, and to Change Caption. Respondent's motion states that no notice of deficiency was sent to Fonda L. Shawver-Martin for the 2014 tax year and respondent has not made any other determination regarding Fonda L. Shawver-Martin that would confer jurisdiction on this Court. Respondent's motion asserts that petitioner Fonda L. Shawver-Martin has no objection to the granting of this motion.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 25, 2022, is granted in that this case is dismissed for lack of jurisdiction as to Fonda L. Shawver-Martin. It is further
ORDERED that the caption of this case is changed to: Estate of Reginald Z. Martin, Deceased, Fonda L. Shawver-Martin, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent.