Opinion
24636-22
06-15-2023
LON E. SMITH & JAMES C. WEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to James C. West on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to James C. West's 2018 tax year that would permit him 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 James C. West 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: "Lon E. Smith, Petitioner v. Commissioner of Internal Revenue, Respondent".