Opinion
24629-21
02-09-2023
KAREN T. HOLLYWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
This case is calendared for trial during the Court's March 20, 2023, Nashville, Tennessee, trial session. On February 2, 2023, respondent moved that this case be dismissed for lack of jurisdiction insofar as it relates to the 2017 tax year upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. Upon due consideration, and there being no objection to the granting of respondent's motion, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction insofar as it relates to the 2017 tax year is granted and the 2017 tax year is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioner is advised that so much of this case relating to the notice of deficiency issued for her 2018 tax year remains pending before the Court.