Opinion
16547-22L
08-07-2023
WALTER WAYNE ASHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2016 seeking to dismiss this case as to tax year 2016 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax year 2016 that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of determination concerning collection action for tax year 2016 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of determination concerning collection action for tax year 2017 remains pending before the Court.