Opinion
15194-23S
10-20-2023
TIMOTHY ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On October 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction of the Court in this case, has been issued to petitioner. Petitioner does not object to the granting of the Motion. Review of the record reveals no indication that respondent has acted, or failed to act, in any manner that could support the Court's jurisdiction in this case.
In consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.