Opinion
33582-21
04-11-2024
KERRIE L. COOPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
This case was called from the calendar of the Court's Nashville, Tennessee, trial session, on April 8, 2024. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. On April 8, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as it relates to taxable year 2016. The Court heard respondent on the motion on April 9, 2024, during a subsequent recall.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to taxable year 2016, is granted, and this case is dismissed for lack of jurisdiction as it relates to taxable year 2016.