Opinion
19149-22S
10-25-2022
MICHAEL THEODORE ERICKSON & TERESA ELAINE ERICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On October 24, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2020, 2021, and 2022 and To Strike the Reference to Tax Years 2020, 2021, and 2022 in Paragraph Three of the Petition on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction upon this Court as to petitioners' 2020, 2021, and 2022 tax years was issued to petitioners. Respondent states that petitioners have no objection to the granting of his motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to tax years 2020, 2021, and 2022 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case.