Opinion
6776-22S
07-15-2022
LORI A. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 26, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2021 and To Strike on the ground no notice of deficiency or other notice of determination was issued to petitioner for tax year 2021 that would permit her to invoke the Court's jurisdiction. On July 11, 2022, respondent filed a Report concerning the present status of this case. Among other things, in his report respondent states/indicates that: (1) petitioner does not object to respondent's motion to dismiss as to 2021; and (2) the parties have reached a basis for settlement in this case. 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 2021 is dismissed for lack of jurisdiction. It is further
ORDERED that all references to taxable year 2021 in the petition are deemed stricken.