Opinion
2729-23
12-27-2023
JONIE L. WILLIAMS & STEWART N. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 6, 2023, petitioners filed the Petition to commence this case, seeking review of notices of deficiency issued to Jonie L. Williams with respect to tax years 2018 and 2019. On December 21, 2023, the Commissioner (respondent) filed a Motion to Dismiss for Lack of Jurisdiction as to Stewart N. Williams and To Change Caption on the grounds that no notice of deficiency sufficient to confer jurisdiction on this Court was issued to Stewart N. Williams for the 2018 and 2019 tax years. Respondent indicates that petitioners have no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Stewart N. Williams 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: "Jonie L. Williams, Petitioner v. Commissioner of Internal Revenue, Respondent".