Opinion
14352-20S
01-25-2022
Reece David Simmons, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Judge
On January 4, 2022, the Court served on the parties an Order to Show Cause why this case should not be dismissed for lack of jurisdiction. On January 11, 2022 and January 18, 2022, counsel for respondent and petitioner, respectively, responded to the Court's order.
This case was called from the calendar for the remote trial session of the Court at Kansas City, Missouri on January 24, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court orally moved to dismiss this case for lack of jurisdiction. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Court's Order to Show Cause dated January 4, 2022 is made absolute and this case is dismissed for lack of jurisdiction.