Opinion
797-23S
06-16-2023
SHANNON R. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2021 on the ground that the petition was premature as to taxable year 2021, in that the petition was filed before the notice of deficiency for 2021 was issued. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. Petitioner is advised that she may file a new petition for redetermination of deficiency for 2021 on or before July 10, 2023, the "Last Day to file petition with U.S. tax court" printed on the notice of deficiency for 2021.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2021 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2020 remains pending before the Court.