Opinion
5464-22
03-31-2023
ETHEL ECKERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Cary Douglas Pugh Judge
This case is currently set for trial at the Court's June 12, 2023, Milwaukee, Wisconsin trial session. On March 29, 2023, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction on the ground that the there is no deficiency in income tax due from petitioner for taxable year 2019 as defined by I.R.C. § 6211, and the Notice of Deficiency was not authorized by I.R.C. § 6212. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 29, 2023, is granted and this case is dismissed on the ground that the Notice of Deficiency at issue is invalid and insufficient to confer jurisdiction upon the Court pursuant to I.R.C. §§ 6212 and 6213(a) because no deficiency existed at the time the Notice of Deficiency was issued.