Opinion
18347-23L
02-09-2024
SCOTT D. FISH & LINDA M. BRANDLEY-FISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Linda M. Brandley-Fish on the ground that no notice of determination was issued to petitioner Linda M. Brandley-Fish for tax years 2017, 2018, or 2019 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Linda M. Brandley-Fish is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Scott D. Fish, Petitioner v. Commissioner of Internal Revenue, Respondent".