Opinion
6158-21
03-03-2022
James M. Snowden Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
John O. Colvin, Judge.
This case is calendared for trial at the Court's Jackson, Mississippi remote trial session scheduled to commence April 18, 2022. On February 25, 2022, respondent filed a motion to dismiss for lack of jurisdiction. Respondent moves that this case be dismissed upon the ground that (1) there has been no Notice of Deficiency providing the Tax Court with jurisdiction at the time the petition was filed as required by I.R.C. §§ 6212 and 6213(a) and Tax Court Rule 13(a); (2) there has been no Notice of Determination Concerning Collection Action providing the Court with jurisdiction at the time the petition was filed as required by I.R.C. §§ 6320(c) and 6330(d) and Tax Court Rule 330(b); and (3) respondent has not made any other determination that would confer jurisdiction on the Court for petitioner's taxable year 2017. Furthermore, in the motion, respondent states that petitioner does not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction filed February 25, 2022, is granted and this case is dismissed for lack of jurisdiction.