Opinion
1908-23
04-27-2023
PETER A. FEMAL & SARAH C. FEMAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration and for cause, and for the reasons set forth in the motion, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed April 21, 2023, is granted in that so much of this case as pertains to Sarah C. Femal is dismissed for lack of jurisdiction and the caption amended to read "Peter A. Femal, Petitioner v. Commissioner of Internal Revenue, Respondent".