Opinion
26275-22
02-06-2023
CRISTOBAL MORALES-MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On February 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of deficiency was issued to petitioner, nor has respondent made any other determination, concerning petitioner's 2020 tax year that would permit petitioner to invoke the jurisdiction of this Court. Respondent also states in his motion 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.