Opinion
4266-23
06-16-2023
ZENAIDA E. SANTOS & BENJAMIN H. SANTOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner Zenaida E. Santos on the ground that no notice of deficiency has been issued, nor has respondent made any other determination, concerning Zenaida E. Santos' 2018 tax year that would permit her to invoke the jurisdiction of this Court. Respondent states that petitioners' counsel has no objection to the granting of the Motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion is granted in that so much of this case relating to petitioner Zenaida E. Santos is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Benjamin H. Santos, Petitioner v. Commissioner of Internal Revenue, Respondent".