Opinion
20329-23S
02-15-2024
ANTHONY RICHARD & DANA ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 15, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Dana Roberts and To Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Dana Roberts' 2021 tax year that would permit her to invoke the jurisdiction of this Court. Respondent represents that petitioners have no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Dana Roberts 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: "Anthony Richard, Petitioner v. Commissioner of Internal Revenue, Respondent".