Opinion
3778-24
04-08-2024
NANCY ANN O'SHEA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On April 5, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner for tax years 2020, 2021, or 2022, nor had respondent made any other determination with respect to those years that would confer jurisdiction on this Court. Respondent represents that petitioner has no objection to the granting of this 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.