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Syanovitz v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2023
No. 3548-23 (U.S.T.C. Nov. 16, 2023)

Opinion

3548-23

11-16-2023

TRACY LYNNE SYANOVITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh Judge

This case is was stricken from the Court's December 11, 2023, Portland, Oregon trial session and continued, and jurisdiction was retained by this Division of the Court. On November 14, 2023, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2021, on the ground that no statutory notice of deficiency, nor any other determination which would confer jurisdiction upon this Court, was issued to petitioner for the 2021 taxable year. Respondent states in his motion that petitioner does not object. Upon due consideration and for cause, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2021, filed on November 14, 2023, is granted, and so much of the case as concerns petitioner's 2021 taxable year is dismissed for lack of jurisdiction. It is further

ORDERED that, on or before December 15, 2023, the parties shall file status reports regarding the then-present status of this case, or submit to the Court stipulated decision documents.


Summaries of

Syanovitz v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2023
No. 3548-23 (U.S.T.C. Nov. 16, 2023)
Case details for

Syanovitz v. Comm'r of Internal Revenue

Case Details

Full title:TRACY LYNNE SYANOVITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 16, 2023

Citations

No. 3548-23 (U.S.T.C. Nov. 16, 2023)