Manley v. Comm'r of Internal Revenue

Full title: THOMAS MANLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 2, 2023

No. 2043-23 (U.S.T.C. Jun. 2, 2023)

Opinion

2043-23

06-02-2023

THOMAS MANLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On April 11, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioner with respect to taxable year 2020. In the motion to dismiss, respondent explained that the notice of deficiency contained a fatal defect in the disallowance of claimed withholding credits as a "claim of right".

Subsequently, on May 30, 2023, petitioner filed a response concurring that the case should be dismissed on respondent's motion.

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 on the ground that the purported notice of deficiency is invalid.