Opinion
14215-22S
10-21-2022
JAMES PAUL SHAW & TRINA ANN SHAW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 17, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Trina Ann Shaw and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Trina Ann Shaw that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Trina Ann Shaw is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "James Paul Shaw, Petitioner v. Commissioner of Internal Revenue, Respondent".