Opinion
26511-21
02-07-2022
Gwendolyn Young Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On December 8, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioner for any tax period/tax year that would permit petitioner to invoke the Court's jurisdiction. On January 28, 2022, petitioner filed a Letter Dated January 19, 2022. In her Letter petitioner does not dispute the jurisdictional allegations set forth in respondent's motion to dismiss.
Upon due consideration and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.