Opinion
22004-21S
03-22-2022
Anna Liza Almeda Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
The Petition in this case was filed on June 14, 2021, purporting to challenge a notice of deficiency issued to petitioner for the 2018 taxable year. However, on October 22, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency issued to petitioner for the 2018 taxable year (i.e., the notice upon which this case purports to be based) was not issued until September 7, 2021 (i.e., after the filing of the Petition). By Order served December 8, 2021, the Court directed petitioner to file an objection, if any, to the Motion to Dismiss.
On December 17, 2021, the Court received and filed a Letter by petitioner dated December 10, 2021. Therein, petitioner does not contest that the Petition was filed before the issuance of the notice of deficiency for her 2018 taxable year and advises that she has since filed a timely petition at Docket No. 30432-21S with respect to that notice.
A review of the Court's records confirms that petitioner has in fact filed a timely petition at Docket No. 30432-21S with respect to the notice of deficiency issued to her for the 2018 taxable year.
Upon due consideration of the foregoing, and because we lack jurisdiction in the above-docketed matter, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.