Opinion
30507-21L
10-24-2022
CAROL LUNT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On June 24, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2000, 2001, and 2002. In the motion, respondent seeks to dismiss this case as to tax years 2000, 2001, and 2002 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax year 2000, 2001, and 2002 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object 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 as relates to a notice of determination concerning collection action for tax years 2000, 2001, and 2002 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of determination concerning collection action for tax year 2004 remains pending before the Court.