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Hamilton v. Comm'r of Internal Revenue

United States Tax Court
Dec 22, 2021
No. 3535-21 (U.S.T.C. Dec. 22, 2021)

Opinion

3535-21

12-22-2021

Amanda Hamilton Petitioner v. Commissioner of Internal Revenue Respondent


ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION

MAURICE B. FOLEY CHIEF JUDGE

On November 16, 2021, the Court issued an Order to Show Cause, directing the parties to show cause, on or before December 6, 2021, why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid because the deficiency for tax year 2018 was paid before the issuance of the notice of deficiency. No responses have been received from the parties.

Accordingly, it appearing to the Court that we lack jurisdiction in this case, it is

ORDERED that the Court's Order to Show Cause, issued November 16, 2021, is made absolute. It is further

ORDERED that this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. It is further

ORDERED that the parties' settlement stipulation and proposed stipulated decision, filed October 28, 2021, are stricken from the Court's record in this case.


Summaries of

Hamilton v. Comm'r of Internal Revenue

United States Tax Court
Dec 22, 2021
No. 3535-21 (U.S.T.C. Dec. 22, 2021)
Case details for

Hamilton v. Comm'r of Internal Revenue

Case Details

Full title:Amanda Hamilton Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Dec 22, 2021

Citations

No. 3535-21 (U.S.T.C. Dec. 22, 2021)