Opinion
4406-22
05-03-2023
KIEYASIEN K. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On April 29, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds 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 2019, nor had respondent made any other determination with respect to petitioner's tax year 2019 that would confer jurisdiction on the Court, as of the date the petition herein was filed.
Subsequently, on May 19, 2022, petitioner filed a document in the nature of a Motion To Dismiss, expressly concurring that the instant proceeding should be dismissed and additionally advising that the 2019 tax matters had been resolved administratively with the Internal Revenue Service.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion To Dismiss is denied as moot.