Opinion
11475-22S
10-20-2022
RHONDA BARAD MARCUS & DONALD J. MARCUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 17, 2022, respondent filed a motion to dismiss for lack of jurisdiction, asserting that so much of this case relating to Donald J. Marcus should be dismissed on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Donald J. Marcus that would permit him 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 motion to dismiss for lack of jurisdiction is recharacterized as a motion to dismiss for lack of jurisdiction as to Donald J. Marcus. It is further
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Donald J. Marcus 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: "Rhonda Barad Marcus, Petitioner v. Commissioner of Internal Revenue, Respondent".