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Hwang v. Comm'r of Internal Revenue

United States Tax Court
Jan 7, 2022
No. 23084-21S (U.S.T.C. Jan. 7, 2022)

Opinion

23084-21S

01-07-2022

Do S. Hwang Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge.

Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed December 13, 2021; it appearing that the notice of deficiency upon which this case is based is invalid; and there being no objection to the granting of the motion, it is

ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.


Summaries of

Hwang v. Comm'r of Internal Revenue

United States Tax Court
Jan 7, 2022
No. 23084-21S (U.S.T.C. Jan. 7, 2022)
Case details for

Hwang v. Comm'r of Internal Revenue

Case Details

Full title:Do S. Hwang Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Jan 7, 2022

Citations

No. 23084-21S (U.S.T.C. Jan. 7, 2022)