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Corso v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 1975-23 (U.S.T.C. Mar. 31, 2023)

Opinion

1975-23

03-31-2023

JUAN CORSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

On March 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of deficiency was issued to petitioner, nor has respondent made any other determination, concerning petitioner's 2019 tax year that would permit petitioner to invoke the jurisdiction of this Court. Respondent also states 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.


Summaries of

Corso v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 1975-23 (U.S.T.C. Mar. 31, 2023)
Case details for

Corso v. Comm'r of Internal Revenue

Case Details

Full title:JUAN CORSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 1975-23 (U.S.T.C. Mar. 31, 2023)