Opinion
22835-21
03-25-2022
Jennifer Marie Janiver Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On November 19, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioner as to tax years 2008 and 2009. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, no response has been received from petitioner.
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.