Opinion
12196-22S
03-31-2023
PAUL JOSEPH ROBINSON & KIMBERLY DIANE ROBINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
Giving due regard to the representations made in respondent's motion to dismiss, filed March 15, 2023, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that for the reason set forth in respondent's motion, this case is dismissed for lack of jurisdiction with respect to Kimberly Diane Robinson. It is further
ORDERED that the caption of this case is amended to read, "Paul Joseph Robinson, Petitioner, v. Commissioner of Internal Revenue, Respondent."