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Crooks v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 899-23S (U.S.T.C. Mar. 31, 2023)

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.


Summaries of

Crooks v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 899-23S (U.S.T.C. Mar. 31, 2023)
Case details for

Crooks v. Comm'r of Internal Revenue

Case Details

Full title:ANTHONY C. CROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 899-23S (U.S.T.C. Mar. 31, 2023)