Opinion
1676-22
04-06-2022
DAVID S. MILNE & KATHLEEN B. MILNE, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 31, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Kathleen B. Milne, Deceased, and To Change Caption on the ground that no notice of deficiency or other notice of determination was issued to decedent for tax year 2018 that would confer jurisdiction upon the Court in this case. Respondent states in the motion to dismiss as to decedent that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Kathleen B. Milne, Deceased, is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "David S. Milne, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".