Opinion
899-23S
03-31-2023
ANTHONY C. CROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On March 15, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioner paid the tax liability for tax year 2020 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, 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 on which this case is based is invalid. It is further
ORDERED that petitioner's Motion to Proceed Remotely, filed February 6, 2023, is denied as moot.