Opinion
32659-21
04-07-2022
DWAYNE BLACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On January 21, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax year 2020 sufficient to confer jurisdiction on this Court was issued to petitioner. On March 31, 2022, petitioner filed a Letter Dated March 21, 2022, indicating therein that he has no objection to the dismissal of this case for lack of jurisdiction.
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.