Opinion
7131-21
07-08-2022
COURTNEY WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 6, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Years 2019 and 2020 and To Strike on the ground no notice of deficiency or notice of determination was issued to petitioner for taxable years 2019 and 2020 that would permit petitioner to invoke the Court's jurisdiction. In his motion to dismiss as to 2019 and 2020 respondent states that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to taxable years 2019 and 2020 is dismissed for lack of jurisdiction. It is further
ORDERED that references to taxable years 2019 and 2020 in the petition are deemed stricken.