Opinion
27157-21
08-09-2023
MICHELLE L. MOSHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Judge
The Petition in the above-captioned case seeks review of a purported notice of deficiency relating to 2018. On August 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not signed by a proper party as required by Tax Court Rules 23(a)(3) and 33. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 3, 2023, is granted, and this case is dismissed for lack of jurisdiction.