Opinion
1864-22S
07-19-2022
MATTHEW GRODON BYBEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's "Motion to Dismiss for Lack of Jurisdiction as to TO THE TAXABLE YEAR 2020 AND TO STRIKE," filed March 29, 2022, and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2020 and to Strike. It is further
ORDERED that respondent's just-referenced Motion is granted in that this case is dismissed for lack of jurisdiction as to the taxable year 2020 on the ground that no notice of deficiency was issued to petitioner for such taxable year, nor has respondent made any other determination for such year that would permit petitioner to invoke the jurisdiction of this Court. It is further
ORDERED that so much this case relating to the taxable year 2020 is hereby deemed stricken from the Court's record in this case.
Petitioner is advised that his claims with respect to the taxable year 2019 remain pending before the Court in this case.