Opinion
6907-22
03-24-2023
ROXANNE MICHELLE HILLBISH & JOHN HILLBISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Judge
On March 15, 2023, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner John Hillbish on the ground that no notice of deficiency or notice of determination relating to 2017 was issued to John Hillbish that would permit him to invoke the jurisdiction of this Court. The motion states petitioners have no objection.
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner John Hillbish 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: "Roxanne Michelle Hillbish, Petitioner v. Commissioner of Internal Revenue, Respondent".