Opinion
2166-22
04-12-2022
ROBERT E. PATTON & RAMONA L. PATTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 8, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Ramona L. Patton and To Change Caption on the ground that no notice of deficiency or notice of determination was issued to Ms. Patton for the taxable year 2016. Respondent states in the motion to dismiss as to Ms. Patton that petitioners do not object to the granting of the motion.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to Ramona L. Patton is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Robert E. Patton, Petitioner v. Commissioner of Internal Revenue, Respondent".