Opinion
31916-21S
01-07-2022
Moniquea Shenae Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On January 6, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the grounds that: (1) the petition was not filed within the time prescribed in the Internal Revenue Code for the notice of deficiency issued to petitioner for taxable year 2019; and (2) no notice of deficiency or other notice of determination was issued to petitioner for taxable year 2020. Respondent states in the motion to dismiss that petitioner 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.