Opinion
24635-22
03-23-2023
SCOTT ALLEN WHITNEY & BETTY DENISE EMBREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 3, 2023, respondent filed a motion to dismiss for lack of jurisdiction as to Betty Denise Embree on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to petitioner Betty Denise Embree that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Betty Denise Embree is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Scott Allen Whitney, Petitioner v. Commissioner of Internal Revenue, Respondent".