Opinion
16185-21
03-03-2022
Jacob I. Boker Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 28, 2021, petitioner filed the petition to commence this case, seeking review with respect to his 2018 tax year. On October 26, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that (1) with respect to a notice of deficiency issued for petitioner's 2018 tax year, the petition was not filed within the time prescribed by the Internal Revenue Code, and (2) respondent made no other determination with respect to petitioner's 2018 tax year that would permit petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion, to date no response has been received from petitioner. The record establishes that, as to a notice of deficiency for petitioner's 2018 tax year, the petition was not timely filed. Furthermore, petitioner has not produced or otherwise demonstrated that he was issued any other notice of determination sufficient to confer jurisdiction on this Court as to petitioner's 2018 tax year.
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.