Opinion
13035-22
10-05-2022
LOUIS Y. CHOI & ROMY K. CHOI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 20, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Romy K. Choi and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Romy K. Choi that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, 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 Romy K. Choi is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Louis Y. Choi, Petitioner v. Commissioner of Internal Revenue, Respondent".