Opinion
2043-23
06-02-2023
THOMAS MANLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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.