Opinion
11333-20L
05-04-2022
DEBBIE DARLENE CHAPPELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On August 5, 2020, petitioner filed a petition to commence the instant case, indicating therein that she sought review of collection activity with respect to taxable years 2012-2018. On November 20, 2020, respondent filed a motion to dismiss the case on the ground no notice sufficient to confer jurisdiction upon the Court had been issued to petitioner with respect to those years. Petitioner filed an objection to the motion and attached thereto a notice of determination, issued November 10, 2020, concerning taxable years 2012, 2013, and 2014. Accordingly, and upon due consideration, it is
ORDERED that the Clerk of the Court shall file a copy of petitioner's Objection, filed January 25, 2021, to commence the case at Docket No. 37948-21L. It is further
ORDERED that respondent's motion to dismiss is granted, and this case at Docket No. 11333-20L is dismissed for lack of jurisdiction.