Opinion
867-23
11-08-2023
AL J. ROBERTS, JR. & TAMMY DENISE ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Tammy Denise Roberts on the ground that no notice of deficiency was issued to petitioner Tammy Denise Roberts for tax years 2017, 2018, and 2019 that would permit her 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 Tammy Denise Roberts is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Al J. Roberts, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".