Opinion
5198-24S
05-28-2024
CAROLYN E. ECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 2022 on the ground that no notice of deficiency was issued to petitioner for tax year 2022, nor had respondent made any other determination with respect to 2022 that would confer jurisdiction on this Court. In his Motion, respondent states that petitioner has no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 2022 is granted, and this case is dismissed for lack of jurisdiction as to the 2022 tax year. All references in the Petition to the 2022 tax year are deemed stricken.
Petitioner is informed that her case with respect to the notice of deficiency issued for the 2021 tax year remains pending before the Court.