Opinion
8185-21
10-18-2021
James Michael Lambert Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed July 13, 2021, on the grounds that no notice of deficiency or notice of determination relating to tax years 2014 through 2017 has been issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court in this case. Taking into account representations contained in the petition, and for the reasons set forth in respondent's motion, it is, ORDERED that respondent's motion is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.