Opinion
3632-22S
03-13-2023
NELTA GOMEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 29, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to the taxable year 2021, 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 2021, nor had respondent made any other determination with respect to petitioner's tax year 2021 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction as to taxable year 2021. References to that year in the petition are deemed stricken. The case remains before the Court as to the taxable year 2019, given the circumstances establishing intent to petition such year.