Opinion
445-20S
06-01-2021
Aaron Louis Jackson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 10, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioner for tax years 2013 and 2017 that would permit petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion, the Court has received no response from petitioner.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and this case is dismissed for lack of jurisdiction.