Opinion
25822-22
03-06-2023
TOMME SHARRENE RALLS & CARL ALAN RALLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Carl Alan Ralls and to Change Caption on the ground that no notice of deficiency was issued to petitioner Carl Alan Ralls for tax year 2018 that would permit him to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Carl Alan Ralls is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Tomme Sharrene Ralls, Petitioner v. Commissioner of Internal Revenue, Respondent".