Opinion
14846-20L
12-29-2021
Steven Joseph Kasubowski Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 13, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the grounds that (1) as to a notice of deficiency for tax year 2010, such notice was adjudicated in petitioner's case at Docket No. 26716-12, in which the Court entered a stipulated decision on September 25, 2013, and (2) respondent has not issued to petitioner any notice of determination that would permit petitioner to invoke the jurisdiction of this Court as to his 2010 tax year. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, no response has been received from petitioner.
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.