Opinion
26152-21
09-22-2022
COURTNEY B. SCHREIBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 12, 2021, petitioner filed the petition to commence this case. Therein, petitioner seeks to dispute a notice of deficiency issued to her for tax years 2018 and 2019. A notice of deficiency for tax year 2018 was attached to the petition, but no notice of deficiency, or any other notice issued by the Internal Revenue Service, for tax year 2019 was attached to the petition.
On December 9, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2019 and to Strike on the ground that no notice of deficiency sufficient to confer jurisdiction on this Court has been sent to petitioner for tax year 2019. Respondent stated in the motion that petitioner had no objection to the granting of the motion. On April 4, 2022, the Court granted respondent's motion and dismissed so much of this case as relates to a notice of deficiency for tax year 2019.
On September 21, 2022, respondent filed a Motion to Vacate. In his Motion to Vacate, respondent states that on October 12, 2021, respondent issued a notice of deficiency to petitioner for tax year 2019 and that the petition in this case was timely filed as to that notice of deficiency. Under the circumstances, the Court will grant respondent's Motion to Vacate.
The foregoing considered, it is
ORDERED that respondent's Motion to Vacate is granted, in that the Court's Order, served on April 4, 2022, is hereby vacated and set aside.