Opinion
185-23
05-17-2024
JOSE MANUEL RAMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Elizabeth A. Copeland, Judge.
On March 25, 2024, Respondent filed a Motion to Dismiss for Lack of Jurisdiction. On April 4, 2024, the Court directed petitioner to show cause in writing by May 1, 2024, as to why Respondent's motion should not be granted. To date, there has been no response from petitioner.
This case was called from the calendar of the Court's Des Moines, Iowa trial session on May 13, 2024. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Court's Order to Show Cause, issued on April 4, 2024, is hereby made absolute. It is further
ORDERED that Respondent's Motion to Dismiss for Lack of Jurisdiction, filed with the Court on March 25, 2024, is granted and this case is dismissed for lack of jurisdiction.