From Casetext: Smarter Legal Research

Ghalambor v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 21494-22S (U.S.T.C. Nov. 23, 2022)

Opinion

21494-22S

11-23-2022

ABDUL GHALAMBOR & RAZIEH GHALAMBOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On November 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners had paid in full their Federal income tax liability for the 2019 taxable year before the issuance of the Notice of Deficiency upon which this case is based, thereby rendering that Notice invalid. Petitioners do not object to the granting of the Motion to Dismiss.

Upon due consideration of the foregoing, it is

ORDERED that respondent'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.


Summaries of

Ghalambor v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 21494-22S (U.S.T.C. Nov. 23, 2022)
Case details for

Ghalambor v. Comm'r of Internal Revenue

Case Details

Full title:ABDUL GHALAMBOR & RAZIEH GHALAMBOR, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 21494-22S (U.S.T.C. Nov. 23, 2022)