Opinion
26944-21S
01-11-2023
MARY E. YEBUAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
By Order to Show Cause served December 9, 2022, the Court directed each party to file a response showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction as to the taxable year 2019. To date, neither party has filed a response. However, on December 16, 2022, the parties filed a revised Proposed Stipulated Decision pertaining only to the taxable year 2018.
In view of the foregoing, and for the reasons set forth in the Court's Order to Show Cause, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the taxable year 2019, and so much of this case relating to the taxable year 2019 is deemed stricken from the Court's record in this case.