Opinion
33546-21
02-16-2023
BILLY ADAM BENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
This case is calendared for trial during the Court's March 20, 2023, Nashville, Tennessee, trial session. On February 2, 2023, respondent moved that this case be dismissed for lack of jurisdiction insofar as it relates to the 2017 and 2018 tax years upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioner with respect to taxable years 2017 and 2018, nor has respondent made any other determination with respect to petitioner's taxable years 2017 and 2018 that would confer jurisdiction on this Court. Upon due consideration, and respondent having represented that petitioner does not object to the granting of respondent's motion, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction insofar as it relates to the 2017 and 2018 tax years is granted and the 2017 and 2018 tax years are dismissed for lack of jurisdiction and all portions of the petition in which reference is made to the taxable years 2017 and 2018 are deemed stricken.