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".