Opinion
11316-23SL
09-29-2023
HEIDI NELSON ROLNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
The Petition in this case seeks review of a purported notice of determination concerning collection action for petitioner's 2011 and 2013 taxable years.
On September 25, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that respondent has not issued any notice or made any determination with respect to petitioner's 2011 and 2013 taxable years that would confer jurisdiction on this Court. Respondent represents 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.