Opinion
13676-23
12-01-2023
EMELINE C. HINSKTON & WILLIAM L. HINSKTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On November 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2020 on the ground that notice of deficiency was issued to petitioners for tax year 2020, nor had respondent made any other determination with respect to 2020 that would confer jurisdiction on this Court. Respondent indicated that petitioners had no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2020 is granted and this case is dismissed for lack of jurisdiction, insofar as it concerns tax year 2020.