Opinion
20295-22S
10-21-2022
JONATHAN RICHARD MALCOLM & KELSEY GUBERNAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 19, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Kelsey Gubernat on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to Kelsey Gubernat. 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 Kelsey Gubernat 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: "Jonathan Richard Malcolm, Petitioner v. Commissioner of Internal Revenue, Respondent".