Opinion
10865-20
03-30-2022
Pamela Kathryn Winter Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On November 17, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid and respondent has made no other determination with respect to petitioner's 2014 tax year that would permit petitioner to invoke the jurisdiction of this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, the Court has received no response from petitioner.
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 on the ground that the notice of deficiency for petitioner's 2014 tax year is invalid.