Opinion
1983-21
06-21-2021
Delmar Sharray Sharp Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On January 21 2021, petitioner filed the petition to commence this case, indicating that petitioner seeks review with respect to a notice of determination concerning whistleblower action for tax years 2007 through 2020. On April 20, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioner that would confer jurisdiction on this Court as to petitioner's 2007 through 2020 tax years. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has failed to do so. Accordingly, petitioner has not produced or otherwise demonstrated that petitioner was issued any notice of deficiency or notice of determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2007 through 2020 tax years.
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.