Opinion
1007-20
11-03-2021
Jeannine Kadow-Knapp Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Christian N. Weiler Judge
This case was calendared for trial at the Court's October 25, 2021, Denver, Colorado remote trial session. On September 21, 2021, respondent filed a motion to dismiss for lack of jurisdiction upon the ground that no notice sufficient to confer jurisdiction on this Court has been sent to petitioner with respect to taxable year 2016, nor has respondent made any other determination with respect to petitioner's taxable year 2016 that would confer jurisdiction on this Court. On October 25, 2021 this case was called, and respondent's counsel appeared and was heard, there was no appearance by or on behalf of petitioner.
Upon due consideration, the Court ordered petitioner, on or before October 15, 2021, to file an objection, if any, to respondent's above-referenced motion. In the order, the Court also advised petitioner that failing to comply may result in the granting of respondent's motion and dismissal of the instant case or other appropriate action by this Court.
The Court has received no opposition from petitioner, and respondent has represented to the Court that there is no opposition to his motion to dismiss for lack of jurisdiction.
Upon due consideration it is hereby
ORDERED that respondent's motion to dismiss for lack of jurisdiction filed on September 21, 2021 is hereby granted and this case is dismissed for lack of jurisdiction.