Opinion
13566-22S
09-02-2022
ROBERT FLOYD PARKER & KENDRA ANN PARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 31, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 2018 on the ground no notice of deficiency or notice of determination was issued to petitioners for the taxable year 2018 that would permit petitioners to invoke the Court's jurisdiction. In his motion to dismiss as to 2018, respondent states that petitioners do 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 the taxable year 2018 is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to the taxable year 2018 are deemed stricken.