Opinion
12351-22
07-29-2022
DAVID JACKSON & JILL JACKSON, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On July 28, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the grounds that: (1) no notice of deficiency or notice of determination was issued to petitioner David Jackson for the taxable year 2017 that would permit him to invoke the Court's jurisdiction; and (2) the petition was not properly executed by or on behalf of decedent Jill Jackson or her estate. Respondent states in the motion to dismiss that petitioner David Jackson does not object to the granting of the motion.
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.