Opinion
27408-21S
04-07-2022
RICKY ANDERSON & SANDRA ANDERSON Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 12, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2020 and To Strike, on the ground that no 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 petitioners with respect to taxable year 2010, nor had respondent made any other determination with respect to petitioner's tax year 2020 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2020 and To Strike is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2020. References to that year in the amended petition are deemed stricken.