Opinion
8829-21S
08-16-2022
ROBERT B. PYLE & BARBARA A. KELLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 14. 2021, respondent filed a motion to dismiss for lack of jurisdiction as to Robert B. Pyle on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Robert B. Pyle that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Robert B. Pyle is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Barbara A. Kelly, Petitioner v. Commissioner of Internal Revenue, Respondent".