Jones v. Comm'r of Internal Revenue

Full title: VERONICA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 15, 2023

No. 5325-23 (U.S.T.C. Aug. 15, 2023)

Opinion

5325-23

08-15-2023

VERONICA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On August 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Tax Year 2021 on the ground that no notice of deficiency or other notice of determination was issued to petitioner that would permit her to invoke the Court's jurisdiction with respect to taxable year 2021. Respondent states in the Motion that petitioner does not object to the granting of the Motion.

The premises considered, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Tax Year 2021 is granted in that as much of this case as relates to a notice of deficiency for taxable year 2021 is dismissed for lack of jurisdiction and all references in the Petition, as amended, to such taxable year are deemed stricken from the record in this case.

Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2020, which she attached to her Petition, remains pending before the Court.