Opinion
20553-22
10-27-2022
RAINA LYNN KEPHART, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 25, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2022, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2022, nor had respondent made any other determination with respect to petitioner's tax year 2022 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent further indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's motion filed October 25, 2022, shall be recharacterized to reflect it full title as a Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2022. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2022 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2022. References to that year in the petition are deemed stricken.