Opinion
2266-23S
07-25-2023
SHALENE LARAE HUTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2021 and to Strike on the ground no notice of deficiency was issued to petitioner for the taxable year 2021, nor has respondent made any other determination for that taxable year that would permit petitioner to invoke the Court's jurisdiction. Although the Court directed petitioner to file an objection, if any, to respondent's Motion, petitioner failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2021 and to Strike is granted. All allegations in the Petition pertaining to the taxable year 2021 are deemed stricken. Petitioner is reminded that so much of this case as relates to a notice of deficiency for taxable year 2020 remains pending before the Court.