Opinion
7966-24S
08-15-2024
MARIA N. COOMBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 3, 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 had been sent to petitioner with respect to taxable year 2021, nor had respondent made any other determination with respect to that tax year that would confer jurisdiction on the Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner did not do 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.