Opinion
30249-21S
03-07-2022
Michael Ray Moore & Brianne Misty Cookson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 8, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to petitioner Brianne Misty Cookson and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2020 was issued to Brianne Misty Cookson that would permit her to invoke the jurisdiction of this Court. Respondent states in his 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 and so much of this case relating to petitioner Brianne Misty Cookson 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: "Michael Ray Moore, Petitioner v. Commissioner of Internal Revenue, Respondent".