Opinion
18262-23L
09-19-2024
TERRELL JOSEPH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case was called from the calendar at the session of the Court at Atlanta, Georgia, on September 16, 2024, for hearings on the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency and Strike as to 2014, 2015 and 2016 Income Tax Deficiencies, filed January 11, 2024 and Motion to Strike the Decision Letter Attached to the Petition & Dismiss the Petition for Lack of Jurisdiction Regarding the Decision Letter, filed September 13, 2024. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency and Strike as to 2014, 2015 and 2016 Income Tax Deficiencies, filed January 11, 2024, is granted. It is further
ORDERED that the Commissioner's Motion to Strike the Decision Letter Attached to the Petition & Dismiss the Petition for Lack of Jurisdiction Regarding the Decision Letter, filed September 13, 2024, is denied without prejudice.