Opinion
18309-22S
03-13-2023
MARISSA ANNE HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 4, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, and a first supplement followed on October 18, 2022. The motion, as supplemented, sought dismissal on the grounds: (1) As to 2020, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.); and (2) as to 2021 and 2022, that no notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner with respect to the 2021 and 2022 tax years, as of the time the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, as supplemented, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is granted, and this case is dismissed for lack of jurisdiction.