Opinion
17775-22S
11-30-2022
LARRY DEAN WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On September 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2021 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.