Opinion
12598-23
01-10-2024
STEWART N. WILLIAMS, JR. & JONIE L. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 26, 2023, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Stewart N. Williams, Jr. on the ground that no notice of deficiency was sent to Stewart N. Williams, Jr. with respect to tax year 2020, nor has respondent made any other determination with respect to Stewart N. Williams, Jr.'s tax year 2020 that would confer jurisdiction on this Court. Petitioners do not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction as to Stewart N. Williams, Jr. It is further
ORDERED that the caption of this case is amended to read "Jonie L. Williams, Petitioner v. Commissioner of Internal Revenue, Respondent."