Opinion
6805-21
08-10-2021
Paul E. Bones Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On June 25, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid. Respondent states in his motion that petitioner has no objection to the granting of the 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 notice of deficiency is invalid.