Opinion
19369-22
10-28-2022
KAREN M. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 12, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2015 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
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.