Opinion
12251-21S
06-17-2022
WILLIAM DANIEL HUTCHINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 15, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to taxable year 2019 on the ground no notice of deficiency or other notice of determination was issued to petitioner for the taxable year 2019 that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion to dismiss as to 2019 that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to taxable year 2019 is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to taxable year 2019 are deemed stricken.