Opinion
13343-21
01-14-2022
Bay Harbor Marina, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 13, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Years 2017 and 2018 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 petitioner with respect to taxable years 2017 and 2018, nor had respondent made any other determination with respect to petitioner's tax years 2017 and 2018 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent further indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Years 2017 and 2018 and To Strike is granted, and this case is dismissed for lack of jurisdiction as to taxable years 2017 and 2018. References to those years in the petition are deemed stricken.