Opinion
24675-22S
03-21-2023
STEPHEN LEMMONS & JOELLE LEMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Stephen Lemmons on the grounds that no notice of deficiency or notice of determination was issued to Stephen Lemmons for his 2018 tax year that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Stephen Lemmons 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: "Joelle Lemmons, Petitioner v. Commissioner of Internal Revenue, Respondent".