Opinion
859-23
06-07-2023
CHRISTOPHER HUGAN & BERNADETTE HUGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners paid the tax liability for tax year 2020 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid. See Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954). Although the Court provided petitioners an opportunity to file an objection, if any, to respondent's motion, no response has been received from petitioners.
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 on which this case is based is invalid.