Opinion
27242-22
04-19-2023
MICHAEL B. MEADOWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2019 seeking to dismiss this case as to tax year 2019 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax year 2019 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2019 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax years 2017 and 2018 remains pending before the Court.