Opinion
11217-23
12-12-2023
D'LAYNIE KEITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 14, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination conferring jurisdiction on the Tax Court was issued to petitioner for tax year 2021 that would permit petitioner to invoke the Court's jurisdiction. On November 17, 2023, respondent filed a Supplement to his motion. Respondent states in the motion to dismiss, as supplemented, 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, as supplemented, is granted and this case is dismissed for lack of jurisdiction.