Opinion
19853-22
02-16-2023
PRISCILLA EWULU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On December 13, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds: (1) As to 2019, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.); and (2) as to 2020, that no notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner with respect to the 2020 tax year, nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on the Court, as of the time the petition herein was filed.
Subsequently, on February 14, 2022, petitioner filed a document in the nature of a notice of no objection to the pending motion to dismiss, albeit improperly designated for electronic filing purposes as a "Motion To Dismiss". Therein, petitioner concurred with dismissal of the case.
Upon due consideration, it is
ORDERED that petitioner's document filed February 14, 2023, at Docket Entry # 15 shall be recharacterized as a Notice of No Objection To Motion To Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.