Opinion
18112-22
10-03-2023
JASON C. BURTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge.
This case is currently calendared for trial during the Court's October 10, 2023, San Francisco, California, trial session. On September 15, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2017, 2018, and 2020 on the grounds that no Statutory Notice of Deficiency has been issued to petitioner with respect to the taxable years 2017, 2018, and 2020, nor has respondent made any other determination with respect to petitioner's taxable years 2017, 2018, and 2020 that would confer jurisdiction on this Court. By Order served September 25, 2023, among other things, respondent's Motion was set for hearing at the Court's San Francisco, California, trial session.
On September 29, 2023, the Court held a conference call with the parties to discuss, among other things, respondent's pending Motion. As discussed during the conference call and agreed to by the parties, the Court will grant respondent's Motion and strike this case from the October 10, 2023, San Francisco, California, trial session.
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2017, 2018, and 2020 filed September 15, 2023, is granted in that so much of this case relating to taxable years 2017, 2018, and 2020 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that this case is stricken from the October 10, 2023, San Francisco, California, trial session, and the parties are excused from appearing at the calendar call on October 10, 2023. It is further
ORDERED that, on or before November 9, 2023, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document. It is further
ORDERED that the undersigned judge retains jurisdiction of this case.