Opinion
12749-22S
08-12-2022
DECLAN KERR & CLAUDIA FEBRES-KERR Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 18, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Claudia Febres-Kerr on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Claudia Febres-Kerr that would permit her 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 and so much of this case relating to petitioner Claudia Febres-Kerr 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: "Declan Kerr, Petitioner v. Commissioner of Internal Revenue, Respondent". 1