G. ERNEST TIDWELL, United States District Judge:
The above-styled matter is presently before the court on the court's October 25, 2001 Order [docket no. 2].
On September 14, 2001, the Internal Revenue Service ("IRS") Appeals Office issued its "Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330" ("Notice of Determination") upholding its decision in the Final Notice and sustaining the proposed levy action against Safe-Watch 24 Security, Inc. ("Safe-Watch"). In the Notice of Determination, the IRS states that the taxpayer "may dispute this determination in court" by filing "a complaint in the appropriate United States District Court for a redetermination." Safe-Watch filed its appeal request in this court on October 12, 2001.
On October 25, 2001, this court issued an order directing the plaintiff corporation to obtain legal counsel to represent it in this action within thirty days. The court also directed the IRS to inform the court of the circumstances of the underlying IRS determination, the statutory basis for the proceeding and the IRS' position as to this court's jurisdiction.
As of the date of this order, plaintiff has failed to comply with the court's October 25, 2001 Order. Furthermore, the government asserts that defendant has not been properly served and therefore, the court lacks jurisdiction over the defendant. See Smith v. McNamara, 395 F.2d 896, 898 (10th Cir. 1968), cert. denied sub nom. Smith v. Laird, 394 U.S. 934, reh'g denied 394 U.S. 995 (1969); George v. United States Dept. of Labor, 788 F.2d 1115, 1116 (5th Cir. 1986). Plaintiff has not responded to defendant's assertion of lack of service.
Having read and considered defendant's response to this court's October 25, 2001 Order and in light of plaintiff's complete failure to respond to or comply with said order, the court hereby DISMISSES plaintiff's complaint.