Opinion
20326-23
03-11-2024
TARAH BLUTHARDT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no Notice of Final Determination for Disallowance [Full/Partial] of Interest Abatement Claim was issued to petitioner for tax year 2021, nor had respondent made any other determination with respect to 2021 that would confer jurisdiction on this Court. 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.