Opinion
21327-21S
02-23-2022
Giovanni Mata Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 30, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to the Taxable Year 2019 and To Strike on the ground that the petition was premature as to taxable year 2019, in that the petition was filed before the notice of deficiency for 2019 was issued. 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 deficiency for tax year 2019 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2018 remains pending before the Court.