Opinion
14369-23
01-26-2024
TOMAS LUJAN & PATRICIA LUJAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 1, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Patricia Lujan and To Strike on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Ms. Lujan's 2017 tax year 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, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction as to Petitioner Patricia Lujan and To Strike is granted in that so much of this case relating to petitioner Patricia Lujan 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: "Tomas Lujan, Petitioner v. Commissioner of Internal Revenue, Respondent".