Opinion
19291-23
07-03-2024
DUANE SAUDER & NEDRA SAUDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 1, 2024; there being no objection to the granting of that Motion; and for cause, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Nedra Sauder. It is further
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Nedra Sauder is granted, and this case is dismissed for lack of jurisdiction as to her. All references in the Petition to her 2021 taxable year are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Duane Sauder, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the parties' Proposed Stipulated Decision filed on June 18, 2024, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before July 31, 2024, the parties shall file a revised proposed stipulated decision or a joint report regarding the then-present status of this case.