Elm St. Prop. v. Comm'r of Internal Revenue

Full title: Elm Street Property Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Dec 23, 2021

No. 2093-21S (U.S.T.C. Dec. 23, 2021)

Opinion

2093-21S

12-23-2021

Elm Street Property Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge.

On April 20, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground no notice sufficient to confer jurisdiction upon the Court was issued to petitioner relevant to the petition filed January 14, 2021. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to 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.