Opinion
7797-23
11-07-2023
TONY EGUJIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On August 31, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination conferring jurisdiction on the Tax Court was issued to petitioner for tax years 2012 or 2013 or tax periods ending March 31, 2012, June 30, 2012, September 30, 2012, December 31, 2012, March 31, 2013, June 30, 2013, September 30, 2013, or December 31, 2013, that would permit petitioner to invoke the Court's jurisdiction. On October 19, 2023, petitioner filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction.
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.