Opinion
2709-21
09-20-2021
Tommy Lee Eastep & Carla Ann Eastep Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 16, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to taxable year 2016 and to strike on the ground that no notice of deficiency or notice of determination has been issued to petitioners for their 2016 tax year. Although the Court directed petitioners to file an objection, if any, no response from petitioners has been received by the Court.
Upon due consideration, it is
ORDERED that respondent's above-described motion is granted and so much of this case relating to tax year 2016 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioners are advised that their claims with respect to tax year 2017 remain pending before the Court.
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