Opinion
30413-21
06-03-2022
REBECCA J. BARTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 13, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable periods ending: March 21 (or 31), 2013; June 30, 2013; September 30, 2013; December 31, 2013; June 30, 2015; September 30, 2015; December 31, 2015; March 31, 2016; June 30, 2016; and/or September 30, 2016, nor had respondent made any other determination with respect to such tax periods that would confer jurisdiction on this Court, as of the date the petition herein was filed.
Subsequently, on June 2, 2022, petitioner filed a response concurring that the position in respondent's motion was well taken and that the case should be dismissed.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.