Opinion
26097-22
03-06-2023
MAHANDRA B. VORA & SANGITA M. VORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Year 2017 seeking to dismiss this case as to tax year 2017 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioners for tax year 2017 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2017 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to a notice of deficiency for tax year 2018 remains pending before the Court.