Opinion
15160-20L
12-27-2021
Allen E. Garner & Ruby L. Garner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 5, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, followed by a first supplement thereto on May 25, 2021, on the grounds: (1) As to 2018, that the petition was not filed within the time prescribed by section 6330(d)(1) or 7502 of the Internal Revenue Code (I.R.C.); and (2) as to 2016, 2017, and 2019, that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioners with respect to the taxable years 2016, 2017, and 2019, nor had respondent made any other determination with respect to such tax years that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have 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.