Opinion
4315-23S
06-05-2023
ZACHARY WILLIAMS & GIANNA WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Gianna Williams on the ground that no notice of deficiency was issued, nor has respondent made any other determination, with respect to Ms. Williams' 2020 tax year sufficient to confer jurisdiction on this Court. Respondent indicates in the motion that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Gianna 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: "Zachary Williams, Petitioner v. Commissioner of Internal Revenue, Respondent".