Opinion
8621-21
04-18-2022
RICHARD MURRAY ROOP & CYNTHIA RENEE ROOP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
On April 4, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Cynthia Renee Roop. Upon due consideration and petitioners having no objection to the motion, it is
ORDERED that respondent's motion to dismiss, filed April 4, 2022, is granted, and this case is dismissed for lack of jurisdiction as to Cynthia Renee Roop upon the ground that no statutory notice of deficiency has been sent to her with respect to taxable year 2017. It is further
ORDERED that the caption of this case is amended to read "Richard Murray Roop, Petitioner v. Commissioner of Internal Revenue, Respondent."