Opinion
14952-22
08-08-2022
JASON PAUL LOVELESS &LORA LYNN LOVELESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 4, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Lora Lynn Loveless on the ground that no notice of deficiency was issued to petitioner Lora Lynn Loveless for tax year 2017 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Lora Lynn Loveless is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Jason Paul Loveless, Petitioner v. Commissioner of Internal Revenue, Respondent".
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