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Hawkins v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 6420-22 (U.S.T.C. Mar. 13, 2023)

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.


Summaries of

Hawkins v. Comm'r of Internal Revenue

United States Tax Court
Mar 13, 2023
No. 6420-22 (U.S.T.C. Mar. 13, 2023)
Case details for

Hawkins v. Comm'r of Internal Revenue

Case Details

Full title:TY'JHAE HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 13, 2023

Citations

No. 6420-22 (U.S.T.C. Mar. 13, 2023)