Opinion
15239-22
09-19-2022
HERBERT P. EMMERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 9, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax year 2018 sufficient to confer jurisdiction on this Court was issued to petitioner. Respondent states that petitioner has no objection to the granting of the motion.
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.