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.