Opinion
3458-24
07-08-2024
PATRICIA A. WADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was sent to petitioner with respect to tax year 2019, nor has respondent made any other determination with respect to petitioner's 2019 tax year that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.