Opinion
24609-22
03-27-2023
JOEL FREEDMAN & STELLA FREEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 14, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Stella Freedman and To Strike on the ground that no notice of deficiency has been issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Ms. Freedman's 2018 tax year. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Stella Freedman is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Joel Freedman, Petitioner v. Commissioner of Internal Revenue, Respondent".