Opinion
13863-16SL
10-13-2016
APPLY CAPNOR US, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On September 19, 2016, respondent filed a Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Form 941 Tax for the 03/31/2014 and 09/30/2014 Periods and the Form 940 Tax for 2015, stating therein that no notice of determination was issued for said taxes, periods, or year. On September 21, 2016, the Court ordered petitioner to file a response to respondent's motion to dismiss by October 5, 2016. Petitioner failed to do so. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Form 941 Tax for the 03/31/2014 and 09/30/2014 Periods and the Form 940 Tax for 2015 is granted in that so much of this case as relates to the Form 941 Tax for the 03/31/2014 and 09/30/2014 Periods and the Form 940 Tax for 2015 is dismissed for lack of jurisdiction, and all references in the petition shall be deemed stricken.