In addressing immunotherapy resistance, a comparative analysis of accurately predicted immunotherapy responders and non‐responders based on MOMP.Sig model, along with genes exhibiting a negative correlation with tumour cell MOMP activity from a comprehensive pan‐cancer scRNA‐Seq dataset and pan‐cancer immunotherapy CRISPR screening results, identified FOXO1 as a key MR involved in immune resistance. This evidence concerns the gene NR3C2 and cancer.