Opinion
34687-21
02-16-2023
KALEO KANAIAUPUNI CAJIGAL & SHARON KING CAJIGAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
On February 13, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Sharon King Cajigal and to Change Caption on the ground that no notice of deficiency was issued to petitioner Sharon King Cajigal for tax year 2019. The Cajigals do not object to the granting of the motion. Upon due consideration, it is
ORDERED that the Commissioner's above-referenced motion to dismiss is granted in that so much of this case relating to Sharon King Cajigal is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Kaleo Kanaiaupuni Cajigal, Petitioner v. Commissioner of Internal Revenue, Respondent".