Opinion
18801-23S
03-29-2024
KATHLEEN A. LARKIN-KUEHN & LOWELL L. KUEHN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Giving due regard to the representations contained in respondent's Motion to Dismiss for Lack of Jurisdiction as to Lowell L. Kuehn, filed March 27, 2024, and there being no objection to the granting of that Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Lowell L. Kuehn, Deceased. All references in the Petition to the 2020 taxable year of petitioner Lowell L. Kuehn, Deceased, are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Kathleen A. Larkin-Kuehn, Petitioner v. Commissioner of Internal Revenue, Respondent."