Barag v. Comm'r of Internal Revenue

Full title: JERROLD BARAG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Mar 31, 2022

No. 25855-21S (U.S.T.C. Mar. 31, 2022)

Opinion

25855-21S

03-31-2022

JERROLD BARAG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On November 23, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2018 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done 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.