Opinion
5656-20S
06-04-2021
James Harper Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On September 10, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or other notice of determination was issued with respect to petitioner's taxable year 2013 that would permit petitioner to invoke the Court's jurisdiction. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner 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.