Opinion
18281-21S
09-28-2021
Kelly M. Hopkinson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 24, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Years 2020 and 2021 on the ground no notice of deficiency or notice of determination was issued to petitioner for the taxable years 2020 and 2021 that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion to dismiss as to 2020 and 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 years 2020 and 2021 is dismissed for lack of jurisdiction. It is further
ORDERED that all references to taxable years 2020 and 2021 in paragraph 3 of the petition are deemed stricken.
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