Opinion
19872-22S
02-02-2023
KEN'YON ALTON WEST & REGINA SEVAAETASI-WEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 20, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Regina Sevaaetasi-West on the ground that no notice of deficiency was issued to petitioner Regina Sevaaetasi-West for tax year 2019 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 Regina Sevaaetasi-West is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Ken'yon Alton West, Petitioner v. Commissioner of Internal Revenue, Respondent".