Opinion
1369-23S
05-10-2024
OLIVIA B. JESSUP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On May 7, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. As grounds for his motion, respondent asserts that, as of the date the Petition was filed, respondent had issued no notice of deficiency, nor had respondent made any other determination, sufficient to confer jurisdiction on this Court with respect to petitioner's 2020 tax year. Respondent represents that the parties have agreed to administratively resolve this matter for an amount less than the deficiency amount proposed in the notice of deficiency issued after the Petition in this case was filed. Respondent additionally represents that petitioner does not object to the granting of his motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.