Opinion
14574-21S
03-28-2022
Helen Jean Lowery Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan, Judge
Before the Court, is respondent's pending motion to dismiss for lack of jurisdiction as to taxable years 2017 and 2019 and to strike, upon the ground that with regards to tax year 2017 the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502; and with regards to tax year 2019 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 petitioner. By Order served March 23, 2022, the Court instructed petitioner to file a response to respondent's motion to dismiss by April 6, 2022. On March 23, 2022, the parties filed a proposed stipulated decision with respect to tax year 2018.
Upon due consideration, it is
ORDERED that the Court's Order, served March 23, 2022, is hereby vacated and set aside. It is further
ORDERED that respondent's above-referenced motion to dismiss is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to the taxable years 2017 and 2019.