Opinion
2704-23
06-21-2023
RONALD LEMAY & MICHELLE LEMAY, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to Michelle Lemay and to Change Caption, filed May 1, 2023. On June 20, 2023, respondent filed a First Supplement thereto.
For the reasons set forth in respondent's Motion, as supplemented, it is
ORDERED that respondent's above-referenced Motion, as supplemented, is granted, and this case is dismissed for lack of jurisdiction as to petitioner Michelle Lemay, Deceased. All references in the Petition to the 2020 taxable year of Michelle Lemay, Deceased, are hereby deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Ronald Lemay, Petitioner v. Commissioner of Internal Revenue, Respondent."