Opinion
10007-20W
07-26-2022
TIMOTHY J. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves, Judge
On May 9, 2022, the Court filed a Memorandum Opinion, T.C. Memo. 2022-47, explaining the Court's lack of jurisdiction.
Upon due consideration and pursuant to the determination of the Court, as set forth in T.C. Memo. 2022-47, filed on May 9, 2022, it is
ORDERED that petitioner's Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161, filed on May 12, 2022, is denied. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 11, 2021, is granted and this case is dismissed for lack of jurisdiction.