Opinion
30040-21S
04-26-2022
EMIL L. DRAKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 17, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to 2019, on the ground 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 2019, nor had respondent made any other determination with respect to petitioner's tax year 2019 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent further indicated that petitioner had no objection thereto, and petitioner has filed a separate, timely petition as to the 2019 year at Docket No. 4079-22S.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to 2019 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2019. References to that year in the petition are deemed stricken.