Opinion
1870-21S
12-21-2021
Michelle Lynn Davis Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Alina I. Marshall Judge.
This case is calendared for a remote trial at the session of the Court scheduled to commence on March 14, 2022, for cases in which Louisville, Kentucky, is the place of trial.
On December 9, 2021, respondent filed a motion to dismiss for lack of jurisdiction (respondent's motion), moving that this case be dismissed upon the ground that the notice of deficiency issued to petitioner for taxable year 2018 is invalid. Furthermore, in that motion, respondent indicated that petitioner does not object to the granting of respondent's motion.
Upon due consideration and for the reasons explained in respondent's motion, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction filed December 9, 2021, is granted and this case is dismissed for lack of jurisdiction.