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Roe v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 26062-22 (U.S.T.C. Mar. 7, 2023)

Opinion

26062-22

03-07-2023

STEVEN TODD ROE & NICHOLE BROWN ROE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Nichole Brown Roe on the ground that no notice of deficiency was issued to petitioner Nichole Brown Roe for tax year 2018 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 Nichole Brown Roe is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Steven Todd Roe, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Roe v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 26062-22 (U.S.T.C. Mar. 7, 2023)
Case details for

Roe v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN TODD ROE & NICHOLE BROWN ROE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 26062-22 (U.S.T.C. Mar. 7, 2023)