Opinion
296-22
02-10-2023
CHRISTINE J. REIN & RICHARD P. REIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on February 27, 2023, for cases in which Portland, Oregon, is the place of trial.
On February 2, 2023, respondent filed a motion to dismiss for lack of jurisdiction as to Richard P. Rein and to change caption. In that motion, respondent asserts that this Court lacks jurisdiction with respect to Richard P. Rein on the grounds that no notice of deficiency has been issued to him sufficient to confer jurisdiction upon this Court for taxable year 2018. Additionally, respondent indicates that petitioners do not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to Richard P. Rein and to change caption filed February 2, 2023, is granted and this case is dismissed for lack of jurisdiction in so far as it relates to petitioner Richard P. Rein. It is further
ORDERED that the caption in this case is amended to read "Christine J. Rein, Petitioner v. Commissioner of Internal Revenue, Respondent".