Opinion
11817-23S
10-23-2023
ELVIRA M. MORALES & ADAM MORALES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 18, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Adam Morales and to Change Caption on the ground that no notice of deficiency was issued to petitioner Adam Morales for tax year 2020 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 Adam Morales is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Elvira M. Morales, Petitioner v. Commissioner of Internal Revenue, Respondent".