Opinion
11968-20
01-25-2022
Susanne R. Becker a.k.a. Susanne R. Hurd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On May 7, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice sufficient to confer jurisdiction on the Court has been issued to petitioner with respect to the taxable years 2017 and 2018. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so. A review of the record reveals no indication that respondent has made any determination that would invoke this Court's jurisdiction over petitioner's 2017 and 2018 taxable years.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.