Opinion
23024-22
08-15-2023
TANYA R. WASHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
James S. Halpern Judge
This case is calendared for trial at the Court's October 30, 2023, San Francisco, California, trial session. On August 9, 2023, respondent moved to dismiss for lack of jurisdiction upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court has been sent to petitioner with respect to taxable years 2012 through 2022, nor has respondent made any other determination with respect to petitioner's taxable years 2012 through 2022 that would confer jurisdiction on this Court. Petitioner has no objection. Therefore, we will grant the motion. It is
ORDERED that respondent's Motion to Dismiss is granted, and this case is dismissed for lack of jurisdiction.