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Dame v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 20123-22S (U.S.T.C. Nov. 3, 2022)

Opinion

20123-22S

11-03-2022

VICTORIA RAE VAN DAME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On November 2, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2013, nor had respondent made any other determination with respect to petitioner's tax year 2013 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.

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

Dame v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 20123-22S (U.S.T.C. Nov. 3, 2022)
Case details for

Dame v. Comm'r of Internal Revenue

Case Details

Full title:VICTORIA RAE VAN DAME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 20123-22S (U.S.T.C. Nov. 3, 2022)