Opinion
4556-21
01-26-2022
American Liberty Roofing, LLC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 1, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or other notice of determination was issued to petitioner for taxable years 2017 and/or 2018 that would permit petitioner to invoke the Court's jurisdiction. 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.