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Coley v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 16116-22 (U.S.T.C. Aug. 15, 2022)

Opinion

16116-22

08-15-2022

CLETAS DOYLE COLEY, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On August 11, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioner for the taxable year 2021 that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion to dismiss 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.


Summaries of

Coley v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 16116-22 (U.S.T.C. Aug. 15, 2022)
Case details for

Coley v. Comm'r of Internal Revenue

Case Details

Full title:CLETAS DOYLE COLEY, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 16116-22 (U.S.T.C. Aug. 15, 2022)