Opinion
8235-24
08-09-2024
MATTHEW MEIXELL & ELIZABETH MEIXELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 8, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Elizabeth Meixell and Motion to Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination as to Ms. Meixell's 2021 tax year that would permit her to invoke the jurisdiction of this Court. Respondent indicates that petitioners have no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Elizabeth Meixell and To Change Caption. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Elizabeth Meixell and To Change Caption is granted in that so much of this case relating to petitioner Elizabeth Meixell 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: "Matthew Meixell, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve petitioners at the return address listed on the envelope which contained the Petition filed by petitioners.
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