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Goosetree v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2023
No. 25706-22 (U.S.T.C. Nov. 7, 2023)

Opinion

25706-22

11-07-2023

TIMOTHY GOOSETREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On January 24, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, or notice of determination concerning collection action pursuant to section 6320 and/or 6330, I.R.C., had been sent to petitioner with respect to taxable years 2020, 2021, and 2022, nor had respondent made any other determination with respect to petitioner's tax years 2020, 2021, and 2022 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has 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.


Summaries of

Goosetree v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2023
No. 25706-22 (U.S.T.C. Nov. 7, 2023)
Case details for

Goosetree v. Comm'r of Internal Revenue

Case Details

Full title:TIMOTHY GOOSETREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 7, 2023

Citations

No. 25706-22 (U.S.T.C. Nov. 7, 2023)