Opinion
7910-23
04-16-2024
BARRY DIDINSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Judge.
This case is calendared for the April 22, 2024, Miami, Florida trial session. On March 29, 2024, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2017, on the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a), has been sent to petitioner relating to 2017, nor has respondent made any other determination regarding petitioner that would confer jurisdiction on the Court. No objection has been filed.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to 2017 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to 2020 remains pending before the Court.