Marshbanks v. Comm'r of Internal Revenue

Full title: LINDA MARSHBANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 11, 2022

No. 26040-21 (U.S.T.C. Jul. 11, 2022)

Opinion

26040-21

07-11-2022

LINDA MARSHBANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

Upon due consideration and for the reasons set forth in respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 1, 2022, it is

ORDERED that the motion is granted, and this case is dismissed for lack of jurisdiction on the ground the notice of deficiency was invalid.