Opinion
359-23
02-01-2023
EDWARD N. JORDAN & AZAM R. JORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 30, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Azam R. Jordan (Azam) and To Strike on the grounds that no notice of deficiency was issued to Azam, nor has respondent made any other determination, for Azam's 2019 tax year that would permit Azam to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Azam R. Jordan 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: "Edward N. Jordan, Petitioner v. Commissioner of Internal Revenue, Respondent".