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Lindsey v. Comm'r of Internal Revenue

United States Tax Court
Mar 30, 2023
No. 245-23 (U.S.T.C. Mar. 30, 2023)

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.


Summaries of

Lindsey v. Comm'r of Internal Revenue

United States Tax Court
Mar 30, 2023
No. 245-23 (U.S.T.C. Mar. 30, 2023)
Case details for

Lindsey v. Comm'r of Internal Revenue

Case Details

Full title:DAVID M. LINDSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 30, 2023

Citations

No. 245-23 (U.S.T.C. Mar. 30, 2023)