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Carmine v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 2069-22 (U.S.T.C. Nov. 4, 2022)

Opinion

2069-22

11-04-2022

CLEVELAND DARRYL CARMINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford, Judge.

This case is currently calendared for trial at the Session of the Court commencing on February 27, 2022; the trial session is to be conducted remotely. On October 27, 2022, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction and to Strike as to Taxable Year 2020, on the ground that no notice of determination under I.R.C. §§ 6320 or 6330 and no statutory notice of deficiency as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) were sent to petitioner for the 2020 taxable year, nor has respondent made any other determination with respect to the 2020 taxable year that would confer jurisdiction on this Court. Upon due consideration, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Taxable Year 2020, filed October 27, 2022, is granted to the extent that so much of this case as it relates to the 2020 taxable year is dismissed for lack of jurisdiction.


Summaries of

Carmine v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 2069-22 (U.S.T.C. Nov. 4, 2022)
Case details for

Carmine v. Comm'r of Internal Revenue

Case Details

Full title:CLEVELAND DARRYL CARMINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 2069-22 (U.S.T.C. Nov. 4, 2022)