Opinion
13166-16
10-06-2016
CHARLES J. SCHUMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
L. Paige Marvel, Chief Judge
On July 25, 2016, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On August 19, 2016, respondent filed a First Supplement to his motion to dismiss. In his motion to dismiss, as supplemented, respondent seeks to dismiss this case for lack of jurisdiction on the ground no notice of determination under I.R.C. section 6320 or 6330 or other notice of determination was issued to petitioner for taxable years 2007, 2008, 2009, and 2010 that would permit petitioner to invoke the Court's jurisdiction. 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.