Opinion
25620-21
08-31-2022
ELIZABETH R. LEINWEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
This case is currently set for trial at the Court's October 3, 2022, Phoenix, Arizona trial session. On August 22, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2010 on the ground that no statutory notice of deficiency, nor any other determination which would confer jurisdiction upon this Court, was issued to petitioner regarding her 2010 taxable year. Respondent states in his motion that petitioner does not object. A review of the petition suggests that there may be an erroneous reference to 2010 instead of 2018. As petitioner apparently agrees that the year in issue is 2018, and upon due consideration and for cause, it is
ORDERED that respondent's motion is granted in that so much of the case as concerns petitioner's 2010 taxable year is dismissed for lack of jurisdiction.