Cloudray, Inc. v. Comm'r of Internal Revenue

Full title: Cloudray, Inc. Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 16, 2022

No. 24365-21L (U.S.T.C. Mar. 16, 2022)

Opinion

24365-21L

03-16-2022

Cloudray, Inc. Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On November 10, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notices of deficiency or notices of determination as to tax periods ending 3/2019, 6/2019, 9/2019, 12/2019, 3/2020, 6/2020, 9/2020, and 12/2020 were issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done 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.