Opinion
8673-24S
07-19-2024
JOHN W. URQUHART, JR. MARITAL TRUST, MICHAEL J. JACKSON, TRUSTEE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 18, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, or notice of determination concerning collection action pursuant to section 6320 and/or 6330, I.R.C., had been sent to petitioner with respect to taxable year 2022, nor had respondent made any other determination with respect to petitioner's tax year 2022 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
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.