Opinion
2737-22
03-02-2023
SCOTT W. ROBY & SUSAN R. ROBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 16, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Susan R. Roby, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Susan R. Roby with respect to taxable year 2018, nor had respondent made any other determination with respect to Susan R. Roby's tax year 20 18that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Susan R. Roby is granted. This case is dismissed for lack of jurisdiction as to Susan R. Roby, and references in the petition to Susan R. Roby are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Scott W. Roby, Petitioner v. Commissioner of Internal Revenue, Respondent".