Opinion
13956-22
07-29-2022
ESTATE OF THOMAS BLAKE CLARK, DECEASED, NIKIA S. LEOPOLD, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 27, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioner(s) for the taxable years 1994 and 1995 that would permit petitioner(s) to invoke the Court's jurisdiction. Respondent states in the motion to dismiss that petitioner(s) do not object 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.