Opinion
18854-22S
10-26-2022
MARIO L. DEGANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 24, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency has been issued to petitioner for the taxable year 2020, nor has any other determination been made by respondent for such year that would permit petitioner to invoke the jurisdiction of this Court. Petitioner does not object to the granting of the Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.