Opinion
10158-21
01-04-2023
WILLIAM D. OLIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed September 26, 2022, and petitioner's failure to respond thereto as directed by the Court's Order issued October 24, 2022, see Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960), and for the reasons set forth in respondent's motion, it is
ORDERED that the motion is granted, and this case is dismissed for lack of jurisdiction.