Opinion
11442-22S
03-10-2023
GARY B. REYNOLDS & KERRI A. REYNOLDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On August 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner Kerri A. Reynolds, and to Change Caption on the ground that no notice of deficiency was issued to petitioner Kerri A. Reynolds for tax year 2018 that would permit her to invoke this Court's jurisdiction. On February 2, 2023, respondent filed a supplement to his motion. 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, as supplemented, is granted in that so much of this case relating to Kerri A. Reynolds is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Gary B. Reynolds, Petitioner v. Commissioner of Internal Revenue, Respondent".