Opinion
14955-20S
10-18-2021
Jo Ann Wilbert Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 19, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to taxable years 2018, 2019, and 2020 on the ground that no notice of deficiency or notice of determination was issued to petitioner for those tax years that would permit petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, to date the Court has received no response from petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to tax years 2018, 2019, and 2020 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioner is advised that petitioner's claims with respect to tax year 2017 remain pending before the Court. It is further
ORDERED that, on the Court's own motion, the filing fee for this case is waived.