Opinion
11895-23
11-17-2023
LORI ANDRUSS JEWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On September 14, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to 2018, 2019, and 2020, 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 years 2018, 2019, and 2020, nor had respondent made any other determination with respect to such tax years that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to 2018, 2019, and 2020 is granted, and this case is dismissed for lack of jurisdiction.