Opinion
17855-21S
01-06-2022
Seung Woo Kim Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 9, 2021, petitioner filed the petition to commence this case, indicating therein that he seeks to challenge a notice of deficiency for petitioner's 2021 tax year. No notice of deficiency is attached to that petition.
On November 8, 2021, respondent filed an answer to the petition, a motion to dismiss for lack of jurisdiction as to 2021 (motion to dismiss), and a motion to remove small tax case designation. Respondent attached to his answer a copy of a notice of deficiency issued to petitioner for petitioner's 2018 tax year. In his motion to dismiss, respondent asserts that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2021 was issued to petitioner. In his motion to remove small tax case designation, respondent asserts that the amount in dispute for petitioner's 2018 tax year exceeds $50,000.00 and thus this case is not eligible to be conducted as a small Tax Court case under the provisions of Internal Revenue Code section 7463(a). Respondent states that petitioner has no objection to either of his motions.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to 2021 is granted and so much of this case relating to tax year 2021 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's motion to remove small tax case designation is granted in that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.