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.