Opinion
27914-21S
12-20-2021
Karen J. Martinez Lopez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of respondent's Motion To Dismiss for Lack of Jurisdiction as to 2018 Tax Year and To Strike 2018 Tax Year; it appearing that the petition was not filed within the time prescribed by the Internal Revenue Code with respect to the notice of deficiency issued to petitioner for the taxable year 2018; and there being no objection to the granting of the motion, it is
ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to the taxable year 2018. It is further
ORDERED that so much of this case relating to the taxable year 2018 is deemed stricken from the Court's record in this case.
Petitioner is advised that her claims with respect to the taxable year 2019 remain pending before this Court.