Opinion
10439-21
01-04-2022
Daniel B. Rudd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 20, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to 2013, 2014, 2015, 2016, and 2019 on the ground that no notice of deficiency or notice of determination was issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court as to those tax years. Although the Court directed petitioner to file an objection, if any, to date the Court has received no response from petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to tax years 2013, 2014, 2015, 2016, and 2019 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioner is advised that petitioner's claims with respect to tax years 2012, 2017, and 2018 remain pending before the Court.