Opinion
16930-23
12-11-2023
GUSTAVO ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On December 8, 2023, 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 2021, nor had respondent made any other determination with respect to petitioner's tax year 2021 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 thereto.
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. Petitioner is reminded that any new and separate petition must be filed as to the notice of deficiency for 2021 issued October 30, 2023, on or before the January 29, 2024, deadline set forth therein.