Opinion
15802-23
12-12-2023
IAN H. FAY & KATHRYN TAFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 16, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Kathryn Taft for tax year 2018 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Kathryn Taft is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Ian H. Fay, Petitioner v. Commissioner of Internal Revenue, Respondent".