Opinion
10219-21
09-27-2021
Narisha Ally Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 29, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax years 2007 through 2020 sufficient to confer jurisdiction on this Court was issued to petitioner. Although the Court directed petitioner to file an objection to respondent's motion, no response has been received. Petitioner has not produced or otherwise demonstrated that petitioner was issued any notice of deficiency or notice of determination with respect to tax years 2007 through 2020 that would permit petitioner to invoke this Court's jurisdiction in this case.
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.
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