Opinion
2165-23S
04-19-2023
KEVIN ANDREW MAGGS & JODI DIANE MAGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 14, 2023, respondent filed a motion to dismiss for lack of jurisdiction as to Jodi Diane Maggs on the ground that no notice of deficiency has been issued, nor has respondent made any other determination, concerning petitioner Jodi Diane Maggs' 2020 tax year that would permit her to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Jodi Diane Maggs 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: "Kevin Andrew Maggs, Petitioner v. Commissioner of Internal Revenue, Respondent".