Opinion
10666-21
10-12-2021
Jamie Everhart Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 31, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Tax Year 2018 and To Strike Tax Year 2018. By Order issued September 1, 2021, the Court directed petitioner by September 28, 2021, to file an Objection, if any, to respondent's motion to dismiss as to 2018. Petitioner has failed to do so. On September 30, 2021, the parties filed a Proposed Stipulated Decision insofar as to so much of this case relating to tax year 2017. The foregoing considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to taxable year 2018 is dismissed for lack of jurisdiction. It is further
ORDERED that all references to taxable year 2018 in the petition are deemed stricken.
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