Opinion
6329-21
09-20-2021
Meredith A. Webber Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 17, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to 2014 on the ground that no notice of deficiency or notice of determination has been issued to petitioner for petitioner's 2014 tax year. Although the Court directed petitioner to file an objection, if any, no response from petitioner has been received by the Court.
Upon due consideration, it is
ORDERED that respondent's above-described motion is granted and so much of this case relating to tax year 2014 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioner is advised that petitioner's claims with respect to tax year 2015 remain pending before the Court.
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