Opinion
23226-22
11-29-2022
CHASSITY MONIQUE SIMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 23, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Strike as to the Taxable Year 2022 on the ground no notice of deficiency or notice of determination was issued to petitioner for the taxable year 2022 that would permit petitioner to invoke the Court's jurisdiction. In his motion to dismiss as to 2022 respondent states 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 as to Strike as to the Taxable Year 2022 is granted. All allegations in the petition pertaining to the taxable year 2022 are deemed stricken.