Opinion
33184-21S
06-15-2022
PETER E. GILLESPIE & MARGARET E. TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners paid the federal income tax liability for the 2018 taxable year before the issuance of the Notice of Deficiency in this case, and, consequently, the Notice is invalid. Therein, respondent states that petitioners do not object to the granting of the Motion.
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.