Opinion
14187-22S
03-01-2023
SHERRI L. SIMPSON & JERRY L. SIMPSON, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Jerry L. Simpson, Jr., for tax year 2018 that would permit him 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 Jerry L. Simpson, Jr., is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Sherri L. Simpson, Petitioner v. Commissioner of Internal Revenue, Respondent".