Opinion
28375-21
04-29-2022
JOHNEY LY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 8, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to the taxable year 2020 on the ground that no notice of deficiency or notice of determination was issued to petitioner for tax year 2020 that would permit petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, the Court has received no response from petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to tax years 2020 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioner is advised that petitioner's claims with respect to tax year 2019 remain pending before the Court.