Opinion
6382-21
11-24-2021
David Adolphus Ukadike Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On July 1, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to the Claim for a Review of a Notice of Determination Concerning Collection Action and the Taxable Year 2017 and To Strike on the grounds that the petition was not filed within the time prescribed by the Internal Revenue Code for the notice of deficiency issued to petitioner as to tax year 2017 and that no notice of determination concerning collection action has been issued to petitioner for tax years 2017 and 2018 that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to the Claim for a Review of a Notice of Determination Concerning Collection Action and the Taxable Year 2017 and To Strike is granted in that so much of this case as relates to a notice of deficiency for tax year 2017 and a notice of determination concerning collection action for tax years 2017 and 2018 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2018 remains pending before the Court.