Opinion
13865-22
02-01-2023
CHRISTINE GRIFFIN & GRANT GRIFFIN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Grant Griffin and To Change Caption on the grounds that Grant Griffin was issued no notice of deficiency, nor had respondent made any other determination with respect to Grant Giffin, for tax year 2018 that would permit Mr. Giffin to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Grant Griffin, Deceased, is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Christine Griffin, Petitioner v. Commissioner of Internal Revenue, Respondent".