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Johnson v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 18125-22 (U.S.T.C. Nov. 22, 2022)

Opinion

18125-22

11-22-2022

JACOB JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On September 28, 2022, 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. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.

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.


Summaries of

Johnson v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 18125-22 (U.S.T.C. Nov. 22, 2022)
Case details for

Johnson v. Comm'r of Internal Revenue

Case Details

Full title:JACOB JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 18125-22 (U.S.T.C. Nov. 22, 2022)