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Gooch v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 22206-22 (U.S.T.C. Nov. 23, 2022)

Opinion

22206-22

11-23-2022

RICKY W. GOOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On November 16, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for tax year 2019 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency is invalid. In his motion to dismiss respondent states that petitioner does not object to the granting of the motion. Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.


Summaries of

Gooch v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 22206-22 (U.S.T.C. Nov. 23, 2022)
Case details for

Gooch v. Comm'r of Internal Revenue

Case Details

Full title:RICKY W. GOOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 22206-22 (U.S.T.C. Nov. 23, 2022)