Opinion
15574-23
11-22-2023
ANA SALAMANACA DE VANEGAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 17, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable years 2019 through 2022, nor had respondent made any other determination with respect to petitioner's tax years 2019 through 2022 that would confer jurisdiction on the Court, as of the date the petition herein was filed.
Subsequently, on November 21, 2023, petition filed a response to the pending motion to dismiss. Therein, petitioner concurred in respondent's motion and asked that it be granted, dismissing the case.
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.