Opinion
9491-20
06-22-2021
Sergio L. Gutierrez Rodas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 16, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On December 28, 2020, respondent filed a First Supplement to his motion to dismiss. In his motion to dismiss, as supplemented, respondent moves to dismiss this case for lack of jurisdiction on the ground no notice of deficiency or notice of determination for tax years 2015 and 2016 was issued to petitioner, nor was any claim for spousal relief for 2015 and 2016 submitted to the IRS by petitioner that would confer jurisdiction upon the Court. Although the Court directed petitioner to file an Objection, if any, to respondent's motion to dismiss, as supplemented, petitioner failed to do so. Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.