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Feliciano v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2024
No. 1641-24S (U.S.T.C. Mar. 20, 2024)

Opinion

1641-24S

03-20-2024

MARY J. PEREZ FELICIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year November 3, 2023, and to Strike, filed March 19, 2024; petitioner having no objection to the granting of the Motion; and for cause, it is

ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023 is granted, and this case is dismissed for lack of jurisdiction as to the taxable year 2023. All references in the Petition to the taxable year 2023 are deemed stricken.

Petitioner is informed that her claims with respect to the notice of deficiency issued to her for the taxable year 2020 remain pending before the Court.


Summaries of

Feliciano v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2024
No. 1641-24S (U.S.T.C. Mar. 20, 2024)
Case details for

Feliciano v. Comm'r of Internal Revenue

Case Details

Full title:MARY J. PEREZ FELICIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 20, 2024

Citations

No. 1641-24S (U.S.T.C. Mar. 20, 2024)