Opinion
16018-22
10-06-2023
JESSICA GERSTEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
This case was calendared for an evidentiary hearing at the Washington, District of Columbia, trial session of the Court commencing on October 4, 2023.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed September 12, 2022, and as supplemented September 11, 2023. On September 29, 2023, the parties filed a Joint Status Report stating that (1) the parties reached a basis for settlement to resolve the pending Motion, (2) Ms. Gersten withdraws her objection to the Commissioner's Motion, and (3) the Commissioner acknowledges that Ms. Gersten did not actually receive the notice of deficiency at issue for tax year 2017. On October 4, 2023, the Court held an evidentiary hearing. Counsel for Ms. Gersten and counsel for the Commissioner appeared and were heard. During this hearing, the parties confirmed the statements made in their Joint Status Report on the record, and each requested that the Court grant the pending Motion.
Upon due consideration of the Commissioner's Motion, Ms. Gersten's assent to the Court granting the Motion, the legal principles outlined in Tadros v. Commissioner, 763 F.2d 89, 91 (2d Cir 1985) and Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 166-67 (2022), and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed September 12, 2022, and as supplemented September 11, 2023, is granted and this case is dismissed on the stated ground.