Opinion
12013-21
04-01-2022
James Thomas Carroll, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
James S. Halpern, Judge
On March 7, 2022, counsel for respondent filed with the Court a motion to dismiss for lack of jurisdiction. On March 9, 2022, the Court ordered that respondent's motion be calendared for hearing at the Court's Reno, Nevada trial session.
This case was called and recalled from the calendar for hearing for the Trial Session of the Court at Reno, Nevada on March 28, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's motion, filed March 7, 2022, is granted and this case is dismissed for lack of jurisdiction.