Opinion
31051-21
12-27-2021
Larry Joseph Steffensen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed December 23, 2021, on the grounds that: (1) no notice of deficiency was issued to petitioner for taxable years 2000 through 2020 was issued to petitioner that would permit him to invoke the Court's jurisdiction in this case; and (2) no other notice of determination concerning collection action was issued to petitioner with respect to taxable years 2000 through 2020 that would permit him to invoke the Court's jurisdiction in this case. In his motion to dismiss respondent states petitioner does not object to the granting of the motion. Taking into account representations contained in the petition, and for the reasons set forth in respondent's motion, it is, ORDERED that respondent's motion is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion. 1