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Stokes v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 9787-22S (U.S.T.C. Nov. 9, 2022)

Opinion

9787-22S

11-09-2022

MARLENE STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On July 12, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination conferring jurisdiction on the Tax Court was issued to petitioner for tax year 2019 and 2020 that would permit petitioner to invoke the Court's jurisdiction. Respondent states in the motion 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

Stokes v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 9787-22S (U.S.T.C. Nov. 9, 2022)
Case details for

Stokes v. Comm'r of Internal Revenue

Case Details

Full title:MARLENE STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 9787-22S (U.S.T.C. Nov. 9, 2022)