Opinion
21089-21S
01-06-2022
Michael Gene Putnam Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On November 9, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax year 2015 was issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court. Respondent states 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.