Opinion
10692-22
09-29-2022
DARREN KNEPPER & JULIA KOONCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 27, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Julia Koonce and to Change Caption on the ground that no notice of deficiency was issued to petitioner Julie Koonce for tax year 2017 or 2018 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Julie Koonce is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Darren Knepper, Petitioner v. Commissioner of Internal Revenue, Respondent".