Opinion
18282-22L
10-20-2022
DONALD C. THOMAS, III & MARGARET T. THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Margaret T. Thomas on the ground that no notice of determination was issued to petitioner Margaret T. Thomas for tax year 2014 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Margaret T. Thomas is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Donald C. Thomas, III, Petitioner v. Commissioner of Internal Revenue, Respondent".