Opinion
6420-22
03-13-2023
TY'JHAE HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth A. Copeland, Judge.
This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 3, 2023, in Atlanta, Georgia.
On February 28, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction. Respondent informed the Court that this case is based on a purported dispute based on a notice of deficiency issued for taxable year 2020; however, respondent's search and review of his records, showed that no notice of deficiency was issued to petitioner for taxable year 2020. Respondent moved that, as there are no notices sufficient to confer jurisdiction on this Court, and the case should be dismissed for lack of jurisdiction. Respondent also informed the Court that petitioner did not object to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed with the Court on February 28, 2023, is granted in that this case is dismissed for lack of jurisdiction.