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Ellman v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2022
No. 32391-21 (U.S.T.C. Feb. 1, 2022)

Opinion

32391-21

02-01-2022

Nancy Ellman Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On January 20, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction To Strike All Years Other Than 2016 on the ground that no notice of deficiency was issued with respect to petitioner's taxable years other than tax year 2016 that would permit petitioner to invoke the Court's jurisdiction. In his motion to dismiss as to tax years other than 2016 respondent states that petition does not object 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 years other than 2016 is dismissed for lack of jurisdiction. It is further

ORDERED that all references in the petition to tax years other than 2016 are deemed stricken.


Summaries of

Ellman v. Comm'r of Internal Revenue

United States Tax Court
Feb 1, 2022
No. 32391-21 (U.S.T.C. Feb. 1, 2022)
Case details for

Ellman v. Comm'r of Internal Revenue

Case Details

Full title:Nancy Ellman Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Feb 1, 2022

Citations

No. 32391-21 (U.S.T.C. Feb. 1, 2022)