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.