Opinion
2791-24S
04-15-2024
SIMONE JOYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Giving due regard to the representations contained in respondent's Motion to Dismiss for Lack of Jurisdiction as to 2023, filed April 11, 2024, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2023. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2023 is granted, and this case is dismissed for lack of jurisdiction as to the taxable year 2023. All references in the Petition to the taxable year 2023 are deemed stricken.
The parties are informed that all claims relating to the notice of deficiency issued to petitioner for the taxable year 2021 remain pending before the Court.