Opinion
7787-24
08-16-2024
LONA VARWIG & LARRY VARWIG, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 7, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Larry Varwig on the ground that no notice of deficiency and no notice of determination was issued to petitioner Larry Varwig for tax years 2017, 2018, and 2020 that would permit him 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 Larry Varwig is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Lona Varwig, Petitioner v. Commissioner of Internal Revenue, Respondent".