Opinion
22389-21
11-08-2022
CARLA LYNN KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On September 21, 2022, the Court issued an Order to Show Cause, directing the parties to show cause, on or before October 12, 2022, why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency upon which this case is based was not issued to petitioner. No responses have been received from the parties.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued October 12, 2022, is made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction.