Opinion
8010-21
08-18-2022
ALIASGAR Z. DAHODWALA & RUKAIYA A. DAHODWALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Juan F. Vasquez, Judge
On August 10, 2022, respondent filed a motion to dismiss for lack of jurisdiction upon the ground that the deficiency and section 6662(a) penalty were assessed and paid prior to the mailing of the statutory notice of deficiency. Respondent states that petitioners have 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.