Opinion
11371-20
04-27-2022
JOHN FRANK MAGINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On November 20, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of determination under I.R.C. section 6320 or 6330 or other notice of determination was issued for the taxable year that would permit petitioner to invoke the Court's jurisdiction. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so.
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.