Opinion
4867-24S
07-17-2024
RUBEN MORALES & ISELA ORTIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On May 13, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Isela Ortiz and to Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Isela Ortiz's 2019 tax year that would permit her to invoke the jurisdiction of this Court. Although the Court provided petitioners the opportunity to file an objection to respondent's Motion, petitioners failed to do so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Isela Ortiz 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: "Ruben Morales, Petitioner v. Commissioner of Internal Revenue, Respondent".