Opinion
13629-22S
09-27-2022
ITZA IVETTE NYQUIST & ANDREW ELLIOT NYQUIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 27, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Andrew Elliot Nyquist and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Andrew Elliot Nyquist that would permit him to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Andrew Elliot Nyquist 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: "Itza Ivette Nyquist, Petitioner v. Commissioner of Internal Revenue, Respondent".