Opinion
14748-20S
06-01-2021
Thomas H. Graves & Sandra S. Graves Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 21, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Sandra S. Graves, on the ground that the petition was not executed or filed by Sandra S. Graves or on her behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure, nor did she intend to be party in this proceeding. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Sandra S. Graves is granted, and this case is dismissed for lack of jurisdiction as to Sandra S. Graves. It is further
ORDERED that the caption of this case is amended to read "Thomas H. Graves, Petitioner v. Commissioner of Internal Revenue, Respondent".
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