Opinion
18616-22
08-21-2023
ESTATE OF ANTONIO R. ROMASANTA, DECEASED, KATHRYN ROMASANTA-ECKERT, EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On May 23, 2023, petitioner filed a Motion to Dismiss for Lack of Jurisdiction citing respondent's failure to mail a notice of deficiency to petitioner's last known address. On June 21, 2023, respondent filed a No Objection to Motion to Dismiss for Lack of Jurisdiction. Therein, respondent concedes that the notice of deficiency upon which this case is based was not properly mailed to petitioner's last known address.
Upon due consideration and for cause, it is therefore
ORDERED that petitioner's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.