Opinion
23432-21S
12-13-2021
Alexander Paul Hardrick & Kristi Leanne Hardrick Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 10, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2017 on the ground that no notice of deficiency, no notice of determination concerning collection action or any other notice of determination has been issued to petitioners for tax year 2017 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
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 2017 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to notices of deficiency for tax years 2018 and 2019 remains pending before the Court.
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