Opinion
16026-21
11-01-2021
Shavon Nicole Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
This case is before the Court on petitioner's motion to dismiss for lack of jurisdiction, filed October 4, 2021, on the ground that no notice of deficiency or notice of determination concerning collection action was filed for taxable years 1978 through 2021 that would permit petitioner to invoke the Court's jurisdiction in this case. On November 1, 2021, respondent filed a Response to petitioner's motion to dismiss stating that respondent does not object to the granting of the motion. Taking into account representations contained in the petition, respondent's response to petitioner's motion, and for the reasons set forth in petitioner's motion, it is, ORDERED that petitioner's motion is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in petitioner's motion.