Opinion
11718-20
03-29-2022
TRACEY L. JANVIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
David Gustafson Judge
This case was set for trial at the New York City trial session of the Tax Court beginning March 28, 2022. On February 24, 2022 the parties filed with the Court a Proposed Stipulated Decision (Doc. 8). On March 3, 2022, the Court ordered the parties to show cause as to why the case should not be dismissed for lack of jurisdiction. On March 17, 2022, the Commissioner filed with the Court a Motion to Dismiss for Lack of Jurisdiction (Doc. 11). Petitioner Tracey L. Janvier made no filing in compliance with our order to show cause. When this case was called from the calendar on March 28, 2022, there was no appearance by or on behalf of Ms. Janvier. Counsel for the Commissioner appeared and was heard on the motion. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction filed March 17, 2022, is denied as moot. It is further
ORDERED that the Order to Show Cause dated March 3, 2022, issued by the Court is made absolute and the case is dismissed for lack of jurisdiction.