Opinion
30453-21
04-06-2022
LARRY EGLINTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 5, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2017, 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 2017, nor had respondent made any other determination with respect to petitioner's tax year 2017, including any determination pursuant to section 6320 and/or 6330, I.R.C., 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 to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2017 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2017. References to that year in the petition are deemed stricken.