Opinion
15721-21
09-08-2021
Armani Christian Gonzales Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 2, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as To Strike the Portion of the Petition that Addresses Taxable Year 2021 on the ground no notice of deficiency or notice of determination was issued to petitioner for taxable year 2021 that would confer jurisdiction upon the Court. Respondent states in the motion to dismiss as to 2021 that petitioner 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 taxable year 2021 is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to taxable year 2021 are deemed stricken.
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