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Eckerman v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 5464-22 (U.S.T.C. Mar. 31, 2023)

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.


Summaries of

Eckerman v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 5464-22 (U.S.T.C. Mar. 31, 2023)
Case details for

Eckerman v. Comm'r of Internal Revenue

Case Details

Full title:ETHEL ECKERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 5464-22 (U.S.T.C. Mar. 31, 2023)