Opinion
5958-24
07-25-2024
D&G HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 31, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2017 on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2017, nor had respondent made any other determination with respect to that tax year that would confer jurisdiction on the Court. Petitioner does not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2017 is granted, in that it is
ORDERED that so much of this case relating to tax year 2017 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.