Opinion
15357-21S
10-18-2022
MOHAN SINGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of deficiencies is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed September 20, 2022, and heard on October 11, 2022, when the case was called from the calendar for trial during the Dallas, Texas, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction upon the ground relied upon in respondent's motion for each year referenced in the motion.