Opinion
21692-21S
04-26-2022
BARBARA FERGUS & DALE RYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 5, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Dale Ryan on the ground that no notice of deficiency was issued to petitioner Dale Ryan for tax year 2018 that would permit him to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Dale Ryan is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Barbara Fergus, Petitioner v. Commissioner of Internal Revenue, Respondent".