Opinion
25305-21L
02-22-2022
Weldon Ray Fowler Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed December 3, 2021, on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to petitioner's 2010 tax year was issued to petitioner, and it appearing that petitioner has no objection to the granting of the motion, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is recharacterized as a motion to dismiss for lack of jurisdiction as to tax year 2010. It is further
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to tax year 2010 is granted and so much of this case relating to petitioner's 2010 tax year is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioner is advised that his claims with respect to a notice of determination concerning collection action issued to him for the 2003 through 2009, 2011, and 2012 tax years remain pending before the Court.