Opinion
27186-21
11-19-2021
Heather Rodriguez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 17, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Year 2019 on the ground that no notice of deficiency or notice of determination was issued to petitioner for the taxable year 2019 that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion to dismiss as to 2019 that petitioner does not object to the granting of that motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to taxable year 2019 is dismissed for lack of jurisdiction. It is further
ORDERED that all references to taxable year 2019 in the petition are deemed stricken.