Opinion
6794-21
08-03-2021
Phyllis Long Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On June 29, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for the 2018 taxable year before the issuance of the notice of deficiency, and, therefore, the notice of deficiency is invalid. Respondent states in the motion that petitioner does not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.