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Holsey v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 28010-22SL (U.S.T.C. Mar. 14, 2023)

Opinion

28010-22SL

03-14-2023

LINDA DIANA HOLSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On March 13, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no notice of determination pursuant to section 6330 and/or 6404 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable years 2015, 2016, 2017, and 2018, 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. In the motion, respondent indicated that petitioner had no objection to the granting thereof.

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

Holsey v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 28010-22SL (U.S.T.C. Mar. 14, 2023)
Case details for

Holsey v. Comm'r of Internal Revenue

Case Details

Full title:LINDA DIANA HOLSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 28010-22SL (U.S.T.C. Mar. 14, 2023)