Opinion
16784-22
08-23-2022
JOSEPH AMISSAH & SARAH AMISSAH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On August 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners paid in full the income tax liability for the 2019 taxable year before the issuance of the Notice of Deficiency upon which this case is based, thereby rendering that Notice invalid. Petitioners do not object to the granting of the Motion to Dismiss.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction on the ground that the Notice of Deficiency is invalid.