Opinion
14505-22S
08-16-2022
STEVEN SCOTT EASON & LINDSAY DANIELLE EASON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 12, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to taxable year 2020 on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to petitioners. Respondent states in his motion that petitioners have no objection to the granting of the motion.
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 tax year 2020 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case.