Opinion
2946-23
08-01-2023
DWAYNE R. LUSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On April 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination concerning collection action was issued with respect to petitioner's 2020, 2021, and 2022 taxable years, nor has respondent made any other determination concerning petitioner for those taxable years that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so.
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.