Opinion
7575-23S
07-21-2023
JESSIE PYE & AARON W. HOLLAND, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 13, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Aaron W. Holland, Jr. and To Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Aaron W. Holland, Jr.'s 2020 tax year that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Aaron W. Holland, Jr. 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: "Jessie Pye, Petitioner v. Commissioner of Internal Revenue, Respondent".