Opinion
8355-22
10-25-2022
CAROL IRENE WATKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On April 7, 2022, petitioner filed a petition consisting of a Form 8857, Request for Innocent Spouse Relief, with respect to petitioner's 2015, 2016, 2017, 2018, and 2019 tax years. On October 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of determination concerning a request for relief from joint and several liability for tax years 2015 through 2019 sufficient to confer jurisdiction on this Court was issued to petitioner, nor had petitioner filed with the IRS any request for innocent spouse relief for tax years 2015 through 2019 within the timeframe set forth in Internal Revenue Code section 6015(e)(1)(A) in order for this Court to have jurisdiction of this case. Respondent states that petitioner has no objection 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.