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Watts v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 17775-22S (U.S.T.C. Nov. 30, 2022)

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.


Summaries of

Watts v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 17775-22S (U.S.T.C. Nov. 30, 2022)
Case details for

Watts v. Comm'r of Internal Revenue

Case Details

Full title:LARRY DEAN WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 17775-22S (U.S.T.C. Nov. 30, 2022)