Lay v. Comm'r of Internal Revenue

Full title: Susan D. Lay Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Sep 30, 2021

No. 16244-21S (U.S.T.C. Sep. 30, 2021)

Opinion

16244-21S

09-30-2021

Susan D. Lay Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

Upon review of respondent's Motion To Dismiss for Lack of Jurisdiction as to the Taxable Years 2020 and 2021 and To Strike, filed September 15, 2021, petitioner having no objection to the granting of the motion, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to the Taxable Years 2020 and 2021 and To Strike is granted in that this case is dismissed as to the taxable years 2020 and 2021 and so much of this case relating to the 2020 and 2021 taxable years is deemed stricken from the Court's record in this case. Petitioner is advised that her claims with respect to the taxable year 2018 remain pending before this Court.

The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by sending an email request to dawson.support@ustaxcourt.gov.

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