Opinion
11524-20S
12-20-2021
Yiceskil M. Unger Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On October 29, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground no notice sufficient to confer jurisdiction on the Court in this proceeding was issued to petitioner with respect to the taxable year 2018. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so. 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.