Opinion
23552-21S
10-30-2023
SHANE EDWARD O'BRIEN & MARY ELIZABETH O'BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
By Notice dated June 26, 2023, this case is calendared on the Baltimore, Maryland trial calendar of the Court commencing on November 6, 2023. On August 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Mary Elizabeth O'Brien and to Change Caption. In his motion respondent indicates that no statutory notice of deficiency has been sent to Ms. O'Brien to form the basis for a petition in this matter.
On October 27, 2023, petitioners informally advised the Court that they had no objection to the motion.
Premises considered, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Mary Elizabeth O'Brien and to Change Caption is granted. It is further
ORDERED that the caption of this case is changed to read: Shane Edward O'Brien, Petitioner v. Commissioner of Internal Revenue, Respondent.