Opinion
7979-21
06-30-2022
THOMAS WRIGHT MORRIS, JR. & SANDRA LOPES MORRIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 26, 2022, the parties filed for the Court's consideration a proposed stipulated decision. Upon review, it appeared that no notice sufficient to confer jurisdiction on this Court was issued to petitioner Sandra Lopes Morris for her 2015 tax year. By Order to Show Cause, issued May 27, 2022, the Court directed the parties to show cause in writing why so much of this case relating to Sandra Lopes Morris should not be dismissed for lack of jurisdiction.
In response to the Court's Order to Show Cause, on June 6, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Sandra Lopes Morris on the ground that no notice of deficiency or notice of determination was issued to Ms. Morris for her 2015 tax year that would permit her to invoke the jurisdiction of this Court. Respondent states in his motion that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued May 27, 2022, is made absolute. It is further
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Sandra Lopes Morris 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: "Thomas Wright Morris, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".