Opinion
27888-22
02-01-2024
AERIAL XPRESS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
RICHARD T. MORRISON JUDGE.
On November 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that that no notices of deficiency or notices of determination concerning collection action sufficient to confer jurisdiction on this Court have been issued for petitioner's tax periods ending June 2013, September 2013, December 2013, June 2014, September 2014, and December 2014.
On December 7, 2023, the Court ordered petitioner to file a response to the aforementioned motion on or before January 8, 2024. As of the date of this Order of Dismissal for Lack of Jurisdiction, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's November 29, 2023 Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.