Opinion
11618-22S
10-05-2023
CARMEN S. BOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency, presently set for trial during the Dallas, Texas, trial session scheduled to being on October 30, 2023, is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed September 27, 2023. Respondent's motion is based upon the ground that the notice of deficiency dated February 2, 2022, a copy of which is attached to respondent's answer, is invalid.
Premises considered, and for reasons set for in respondent's motion, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction upon the ground that the notice of deficiency that prompted the filing of this case is invalid.