Opinion
4995-22S
09-13-2022
LENMAR A. CAPARAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 3, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to taxable year 2021 and to strike on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2021 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss for lack of jurisdiction is granted in that so much of this case relating to tax year 2021 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.