Opinion
2305-24S
03-12-2024
EFRAIN FLORES GUERRERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On March 5, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Thereafter, on March 11, 2024, respondent filed a First Supplemental Motion to Dismiss for Lack of Jurisdiction.
In his motion, as supplemented, respondent asserts that (1) as to tax year 2021, this case should be dismissed for lack of jurisdiction on the grounds that the tax liability for 2021 was paid in full before the issuance of the notice of deficiency and thus the notice of deficiency for petitioner's 2021 tax year is invalid, and (2) as to tax years 2023 and 2024, no notice of deficiency was issued to petitioner, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court. Respondent represents that petitioner has no objection to the granting of his motion, as supplemented.
Upon due consideration of the foregoing, and for the reasons set forth in respondent's motion, as supplemented, it is
ORDERED that respondent's above-referenced motion, as supplemented, is granted and this case is dismissed for lack of jurisdiction.