Opinion
12862-22S
03-07-2023
LARRY W. RICHMOND & KAREN T. RICHMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 26, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Karen T. Richmond for tax year 2017 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Karen T. Richmond is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Larry W. Richmond, Petitioner v. Commissioner of Internal Revenue, Respondent".