Opinion
32821-21
09-22-2022
OMAR G. CHAVEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On January 26, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2018. Although the Court directed petitioner to file an Objection, if any, to respondent's motion to dismiss as to 2018, petitioner failed to do so. Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to taxable year 2018 is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to taxable year 2018 are deemed stricken.