Opinion
20274-21S
12-15-2021
Donald J. Bernt & Deborah J. Bernt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 2, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2019 and To Strike on the ground that no statutory notice of deficiency, nor any other determination which would confer jurisdiction upon this Court, was issued to petitioners regarding their 2019 taxable year. Respondent states in his motion that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's motion is granted in that so much of the case as concerns petitioners' 2019 taxable year is dismissed for lack of jurisdiction. It is further
ORDERED that so much of the petition as relates to petitioners' 2019 taxable year is deemed stricken.