Opinion
14470-20S
12-22-2021
Nicolas Matthew Navarro Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On April 19, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.), or Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim pursuant to section 6404(h), I.R.C., had been sent to petitioner with respect to the taxable years 2015 through 2020, nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on this Court, as of the date the petition herein was filed. The motion also represented that no claim for interest abatement had been filed by petitioner for tax years 2015 through 2020. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has 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.