Opinion
1815-24
04-12-2024
WALKER M. WHITE & SKYLAR C. PRICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023 on the grounds that no notice of deficiency was issued to petitioners, nor has respondent made any other determination, concerning petitioners' 2023 tax year that would permit them to invoke the jurisdiction of this Court. On April 11, 2024, petitioners filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to tax year 2023 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.