Opinion
818-24L
02-14-2024
BILL DOUGLAS GOLDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On February 12, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination concerning collection action was issued to petitioner for tax year 2022, nor had respondent made any other determination with respect to 2022 that would confer jurisdiction on this Court. Respondent represents that petitioner has no objection to the granting of this 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. It is further
ORDERED that petitioner's Motion to Dismiss, filed January 19, 2024, is denied.