Opinion
10800-21S
11-24-2021
Rudesmy G. Ortiz Gomez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 28, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2021, nor had respondent made any other determination with respect to petitioner's tax year 2021 that would confer jurisdiction on the Court, as of the date the petition herein was filed. The case has apparently been settled as to the remaining 2018 taxable year.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2021 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2021. References to that tax year in the first amended petition are deemed stricken.