Opinion
10594-20S
11-02-2021
Lynette McBratney & Clarke McBratney Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 12, 2020, respondent filed a motion to dismiss for lack of jurisdiction as to Clarke McBratney and to change caption. Respondent asserts in his motion that no notice of deficiency or notice of determination for tax year 2013 was issued to Clarke McBratney that would permit Clarke McBratney to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to Clarke McBratney is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. It is further
ORDERED the the caption of this case is amended to read: "Lynette McBratney, Petitioner v. Commissioner of Internal Revenue, Respondent".