Opinion
3676-21S
12-29-2021
Eric Terrell Middleton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 2, 2021, respondent filed a motion to dismiss for lack of jurisdiction and to strike as to the taxable year 2020. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to tax year 2020 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioner is advised that so much of this case relating to a notice of deficiency issued for petitioner's 2018 tax year remains pending before the Court.