Opinion
9772-22S
03-28-2023
DEREK STEELE & LAUREN STEELE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge.
By Notice dated December 23, 2022, this case is calendared on the San Francisco, California trial calendar of the Court commencing on April 17, 2023. On March 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Lauren Steele and to Change Caption. In his motion respondent indicates that no statutory notice of deficiency has been sent to Ms. Steele to form the basis for a petition in this matter. Respondent asserts that petitioners have no objection to the granting of this motion.
Premises considered, it is
ORDERED that respondent's above-referenced motion is granted. It is further
ORDERED that the caption of this case is changed to read: Derek Steele, Petitioner v. Commissioner of Internal Revenue, Respondent.