Opinion
5229-22
11-08-2022
MICHELLE W. JACKSON & TIMOTHY C. JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Court's Order to Show Cause, issued September 30, 2022, and amended by Order served October 25, 2022; respondent's reply to the Order to Show Cause, filed October 21, 2022; respondent's motion to dismiss for lack of jurisdiction as to Timothy C. Jackson, filed October 28, 2022, to which petitioners have no objection; and respondent's first supplement to his reply to the Court's Order to Show Cause, filed October 31, 2022, it is
ORDERED that so much of the Court's above-referenced Order to Show Cause, as amended, relating to tax year 2018 is discharged. It is further
ORDERED that so much of the Court's above-referenced Order to Show Cause, as amended, relating to the dismissal of petitioner Timothy C. Jackson for lack of jurisdiction is made absolute. It is further
ORDERED that respondent's above-referenced motion to dismiss for lack of jurisdiction as to Timothy C. Jackson is granted in that so much of this case relating to petitioner Timothy C. Jackson 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: "Michelle W. Jackson, Petitioner v. Commissioner of Internal Revenue, Respondent".