Opinion
1857-21
11-09-2021
Alison M. Mills Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Ronald L. Buch Judge
This case is calendared for trial at the Court's December 6, 2021, New Orleans, Louisiana remote trial session. On November 8, 2021, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and to Strike on the grounds that "no statutory notice of deficiency * * * has been sent to petitioner with respect to the tax year 2018, nor has respondent made any other determination with respect to petitioner's tax year 2018 that would confer jurisdiction on this Court." Petitioner has no objection to the motion. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2018 and to Strike filed November 8, 2021, is granted and tax year 2018 is dismissed for lack of jurisdiction and all allegations in the petition pertaining to the taxable year 2018 are deemed stricken.
Taxable year 2017 is still at issue and is before the Court.