Opinion
26714-21S
10-28-2022
ANGIE ESTES & ANTHONY ESTES, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to Anthony Estes, Deceased, and to Change Caption, filed December 3, 2021. Although the Court directed petitioners to file an objection, if any, to the Motion, no such objection has been filed.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Anthony Estes, Deceased. All references in the Petition to the 2018 taxable year of petitioner Anthony Estes, Deceased, 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: "Angie Estes, Petitioner v. Commissioner of Internal Revenue, Respondent."