Opinion
12221-22S
05-02-2023
THERESA J. MAHER & RYAN W. MAHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is on the calendar of the Court's May 8, 2023 trial session for Des Moines, Iowa. On March 27, 2023, respondent filed a Motion to Dismiss as to petitioner Ryan W. Maher upon the ground that petitioner Mr. Maher is not named on the notice of deficiency at issue in this case (Doc. 9). The Court directed petitioners to file an objection or other response to respondent's Motion by May 3, 2023. On May 1, 2023, respondent filed a Status Report advising that respondent has settled all issues in this case with petitioner Theresa J. Maher and has received a signed stipulated decision document from Ms. Maher (Doc. 13).
Upon due consideration of respondent's status report, filed May 1, 2023, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on May 8, 2023. It is further ORDERED that respondent's Motion to Dismiss as to petitioner Ryan W. Maher is granted. It is further
ORDERED that the caption in this case is amended as follows: "Theresa J. Maher, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, on or before May 9, 2023, the parties shall file a proposed stipulated decision. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.