Opinion
12581-22
07-19-2022
CURTIS S. HILL & LEEANN HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 18, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Leeann Hill on the ground that no notice of deficiency or other notice of determination for taxable year 2018 was issued to Mrs. Hill that would permit her to invoke the Court's jurisdiction. In his motion to dismiss as to Mrs. Hill, respondent states that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Leeann Hill is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Curtis S. Hill, Petitioner v. Commissioner of Internal Revenue, Respondent".