Opinion
7284-21
12-16-2021
Marc M. Matter, Deceased & Kathleen L. Matter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of respondent's Motion To Dismiss for Lack of Jurisdiction as to Marc M. Matter, Deceased and To Change Caption, filed September 24, 2021, and there being no objection to the granting of the motion, it is
ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to Marc M. Matter, Deceased. It is further
ORDERED that the caption of this case is amended to read: "Kathleen L. Matter, Petitioner v. Commissioner of Internal Revenue, Respondent".