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Ogden v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 7235-22 (U.S.T.C. Nov. 16, 2022)

Opinion

7235-22

11-16-2022

EARL C. OGDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On May 27, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2010 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done 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.


Summaries of

Ogden v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 7235-22 (U.S.T.C. Nov. 16, 2022)
Case details for

Ogden v. Comm'r of Internal Revenue

Case Details

Full title:EARL C. OGDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 7235-22 (U.S.T.C. Nov. 16, 2022)