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Dye v. Comm'r of Internal Revenue

United States Tax Court
Aug 26, 2022
No. 14829-22 (U.S.T.C. Aug. 26, 2022)

Opinion

14829-22

08-26-2022

DAVID HARLAN DYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On August 19, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to and to strike as to the taxable years 2019, 2020, and 2021on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to those tax years was issued to petitioner as of the time the petition was filed. Respondent states that petitioner has no objection to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted and so much of this case relating to tax years 2019, 2020, and 2021 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.


Summaries of

Dye v. Comm'r of Internal Revenue

United States Tax Court
Aug 26, 2022
No. 14829-22 (U.S.T.C. Aug. 26, 2022)
Case details for

Dye v. Comm'r of Internal Revenue

Case Details

Full title:DAVID HARLAN DYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 26, 2022

Citations

No. 14829-22 (U.S.T.C. Aug. 26, 2022)