Opinion
26866-21
12-06-2021
Hector E. Vargas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed December 2, 2021, on the ground that no notice of deficiency or notice of determination concerning collection action was issued to petitioner for taxable years 2000 through 2020 that would permit petitioner to invoke the Court's jurisdiction in this case. In his motion to dismiss respondent states that petitioner does not object to the granting of the motion. Taking into account representations contained in the petition, and for the reasons set forth in respondent's motion, it is, ORDERED that respondent's motion is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.