Opinion
16545-23
12-08-2023
JACQUELINE FOGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On December 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the notice of deficiency issued to petitioner for her 2016 tax year was not sent to petitioner's last known address and, therefore, the notice of deficiency is invalid. See Internal Revenue Code §6212(b). Respondent indicates that petitioner does not object to the granting of his motion to dismiss.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed on the grounds that the notice of deficiency on which this case is based is invalid.