Opinion
25931-22
03-24-2023
LANDON MEADOWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 3, 2023, petitioner filed a Motion To Dismiss for Lack of Jurisdiction on the ground no notice of deficiency or other notice of determination was issued to petitioner for tax year 2021 that would permit petitioner to invoke the Court's jurisdiction in this case. On February 1, 2023, respondent further filed a Motion To Dismiss for Lack of Jurisdiction stating he does not object to petitioner's motion to dismiss. Upon due consideration, it is
ORDERED that petitioner's Motion To Dismiss for Lack of Jurisdiction is granted that this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied as moot.