From Casetext: Smarter Legal Research

Sorensen v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 6416-22S (U.S.T.C. Nov. 29, 2022)

Opinion

6416-22S

11-29-2022

JOEL T. SORENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On November 10, 2022, 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 for the taxable year 2015 that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion to dismiss that petitioner does not object 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.


Summaries of

Sorensen v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 6416-22S (U.S.T.C. Nov. 29, 2022)
Case details for

Sorensen v. Comm'r of Internal Revenue

Case Details

Full title:JOEL T. SORENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 6416-22S (U.S.T.C. Nov. 29, 2022)