Opinion
3172-24
04-26-2024
MARINA R. MATUZEK & KEVIN C. MCGEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 17, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kevin C. McGee on the ground that no notice of deficiency was issued to petitioner Kevin C. McGee for tax year 2018 that would permit him to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Kevin C. McGee is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Marina R. Matuzek, Petitioner v. Commissioner of Internal Revenue, Respondent".