Opinion
16337-22
03-28-2024
NIEV DUFFY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Emin Toro Judge
On March 22, 2024, the Court held a conference call with the parties to discuss among other things the status of the case. As was discussed during the conference call, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction (Doc. 12) on March 26, 2024. Despite the late filing of the Petition, respondent's Independent Office of Appeals and petitioner have reached a basis for settlement under which there is no deficiency and no additions to tax due under the provisions of I.R.C. § 6651(a)(1), I.R.C. § 6651(a)(2), and I.R.C. § 6654, for the taxable year 2018.
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed March 26, 2024, is granted, and this case is dismissed for lack of jurisdiction.