Opinion
13841-22S
08-10-2022
CRYSTAL L. JUST & CHARLES A. JUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 9, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Charles A. Just on the ground that no notice of deficiency or notice of determination was issued to Mr. Just for the taxable year 2017. Respondent states in the motion to dismiss as to Mr. Just 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 Charles A. Just is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Crystal L. Just, Petitioner v. Commissioner of Internal Revenue, Respondent".