Opinion
3989-21S
10-14-2021
Lloyd Chapman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of respondent's response to the Court's Order to Show Cause, filed October 5, 2021, it appearing that the parties are agreed that no notice of determination concerning collection action was issued for petitioner's 2018 tax year and, thus, that this Court has no jurisdiction with respect to any such notice, it is
ORDERED that the Court's Order to Show Cause, issued September 14, 2021, is made absolute. It is further
ORDERED that so much of this case relating to a notice of determination concerning collection action for petitioner's 2018 tax year is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioner is advised that his claims relating to a notice of deficiency issued for his 2018 tax year remain pending before the Court.
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