Opinion
10338-23L
01-25-2024
AIDELYN LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Judge.
On January 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to taxable year 2012 on the ground that that no notice of determination under I.R.C. §§ 6320 or 6330 relating to 2012 was sent to petitioner nor has respondent made any other determination relating to 2012 that would confer jurisdiction on this Court. Respondent states that petitioner has no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to 2012 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to tax years 2011, 2013, 2014, 2015, 2016, 2017, and 2018 remain pending before the Court.