Opinion
16904-21S
09-19-2022
AMANDA CATHERINE NORTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to 2021, filed November 12, 2021. By Order served December 17, 2021, the Court directed petitioner to file an objection, if any, to the Motion. To date, no such objection has been filed. There is no indication in the record that respondent has made any determination that would permit petitioner to invoke the jurisdiction of this Court for the taxable year 2021.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to the taxable year 2021. It is further
ORDERED that so much of this case relating to the taxable year 2021 is hereby deemed stricken from the Court's record in this case.
Petitioner is advised that her claims with respect to the Notice of Deficiency issued to her for the taxable year 2018 remain pending before the Court in this case.