Opinion
4514-23S
08-31-2023
ESTHER M. GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
This case for the redetermination of a deficiency is before the Court on cross-motions to dismiss for lack of jurisdiction. Respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 17, 2023, seeks dismissal on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code. Petitioner's Motion to Dismiss for Lack of Jurisdiction, filed June 23, 2023, seeks dismissal on the ground that the notice of deficiency upon which this case is based is invalid.
On July 3, 2023, respondent filed a Response to Notice of Objection to Motion to Dismiss for Lack of Jurisdiction. Therein, respondent concedes that the notice of deficiency sent to petitioner in this case is invalid.
Upon due consideration, there being no dispute as to the invalidity of the notice of deficiency in this case, and for cause, it is
ORDERED that respondent's above-referenced Motion is denied. It is further
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.