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Cruz v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 11675-22S (U.S.T.C. Aug. 12, 2022)

Opinion

11675-22S

08-12-2022

ARMANDO FEDERIC HIRALDO CRUZ & ALICIA HIRALDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 13, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination, requesting that so much of this case relating to a notice of determination concerning collection action for tax year 2019 should be dismissed on the grounds that no such notice was issued to petitioners that would permit them to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of his motion.

Upon due consideration of the foregoing, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to a notice of determination concerning collection action for tax year 2019 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. 1


Summaries of

Cruz v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 11675-22S (U.S.T.C. Aug. 12, 2022)
Case details for

Cruz v. Comm'r of Internal Revenue

Case Details

Full title:ARMANDO FEDERIC HIRALDO CRUZ & ALICIA HIRALDO, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 11675-22S (U.S.T.C. Aug. 12, 2022)