Pharr v. Comm'r of Internal Revenue

Full title: MISTY PHARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 21, 2022

No. 7836-22 (U.S.T.C. Apr. 21, 2022)

Opinion

7836-22

04-21-2022

MISTY PHARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On April 18, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioner that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion to dismiss that petitioner does not object 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.