Opinion
14097-22S
03-07-2023
RYAN T. GILLIAM & BRANDY L. GILLIAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 5, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Brandy L. Gilliam for tax year 2018 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 Brandy L. Gilliam is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Ryan T. Gilliam, Petitioner v. Commissioner of Internal Revenue, Respondent".