Opinion
18849-23
01-16-2024
DAVID ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 16, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioner paid the tax liability for tax year 2021 before the issuance of the notice of deficiency and, therefore, the notice of deficiency on which this case is based is invalid. See Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954). In his motion to dismiss, respondent states that petitioner does not object to the granting of the motion.
Upon due consideration of the foregoing, 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 grounds that the notice of deficiency on which this case is based is invalid.