Opinion
12619-22S
08-15-2022
GENEBIN A. MCKENZIE & MICHAEL R. MCKENZIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 22, 2022, respondent filed a motion to dismiss for lack of jurisdiction, asserting therein that so much of this case relating to Michael R. McKenzie should be dismissed on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Michael R. McKenzie that would permit him to invoke the jurisdiction of this Court. Respondent further requests that the caption of this case be amended to reflect that Genebin A. McKenzie is the only petitioner. 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 recharacterized as a motion to dismiss for lack of jurisdiction as to Michael R. McKenzie and to change caption. It is further
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Michael R. McKenzie 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: "Genebin A. McKenzie, Petitioner v. Commissioner of Internal Revenue, Respondent".