Opinion
15169-22
10-24-2022
SALOME LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On August 29, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax year 2021 was issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and this case is dismissed for lack of jurisdiction. 1