Opinion
15203-20
09-21-2021
Edward B. LaCross & Chelsie LaCross Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
JOSEPH ROBERT GOEKE, JUDGE
On September 20, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to 2018 on the grounds that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioners with respect to tax year 2018, nor has respondent made any other determination with respect to petitioners' tax year 2018 that would confer jurisdiction on this Court. Respondent states that petitioners do not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to 2018 is granted in that so much of this case relating to tax year 2018 is dismissed for lack of jurisdiction.
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