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Anastasia v. Comm'r of Internal Revenue

United States Tax Court
Oct 11, 2022
No. 9453-21 (U.S.T.C. Oct. 11, 2022)

Opinion

9453-21

10-11-2022

PHILIP ANASTASIA III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction with Respect to Taxable Year 2016 and To Strike with Respect to Taxable Year 2016, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2016, nor had respondent made any other determination with respect to petitioner's tax year 2016 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction with Respect to Taxable Year 2016 and To Strike with Respect to Taxable Year 2016 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2016. References to that year in the petition are deemed stricken.


Summaries of

Anastasia v. Comm'r of Internal Revenue

United States Tax Court
Oct 11, 2022
No. 9453-21 (U.S.T.C. Oct. 11, 2022)
Case details for

Anastasia v. Comm'r of Internal Revenue

Case Details

Full title:PHILIP ANASTASIA III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 11, 2022

Citations

No. 9453-21 (U.S.T.C. Oct. 11, 2022)