Opinion
11865-23
12-07-2023
JOANNE GALEA & NOEL GALEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Joanne Galea on the grounds that no notice of deficiency was issued, nor has respondent made any other determination as to Ms. Galea's 2018 tax year that would permit her to invoke the jurisdiction of this Court. Respondent indicates that petitioners have no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Joanne Galea is granted in that so much of this case relating to petitioner Joanne Galea 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: "Noel Galea, Petitioner v. Commissioner of Internal Revenue, Respondent".