Opinion
245-23
03-30-2023
DAVID M. LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On February 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of determination concerning collection action was issued to petitioner, nor has respondent made any other determination, concerning petitioner's 2019 tax year that would permit petitioner to invoke the jurisdiction of this Court. Respondent states that petitioner has no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.