Opinion
5507-24L
06-10-2024
CARLOS JIMENEZ D.B.A. CONSULTING CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 6, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of determination concerning collection action was sent to petitioner with respect to taxable periods ending December 31, 2020, and December 31, 2021, nor had respondent made any other determination with respect to those tax periods that would confer jurisdiction on the Court, as of the date the petition herein was filed. Respondent represents that petitioner does not object to the granting of the motion.
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.