Opinion
5472-22S
08-05-2022
MADELINE C. WARNEMENT & JOSEPH L. WARNEMENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 5, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Joseph L. Warnement on the ground that no notice of deficiency was issued to petitioner Joseph L. Warnement for tax year 2019 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 Joseph L. Warnement is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Madeline C. Warnement, Petitioner v. Commissioner of Internal Revenue, Respondent".
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