Opinion
5345-20S
06-03-2021
M. Joseph Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 18, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On September 29, 2020, petitioner filed a Response to Motion To Dismiss for Lack of Jurisdiction. On October 21, 2020, respondent filed a First Supplement to Motion To Dismiss for Lack of Jurisdiction. In his motion, as supplemented, respondent asserts that this case should be dismissed for lack of jurisdiction on the ground that the notice of deficiency issued to petitioner for his 2016 tax year is invalid because it was not sent to petitioner's last known address, as required by the Internal Revenue Code. Although the Court directed petitioner to file an objection to respondent's motion, as supplemented, petitioner has not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion, as supplemented, is granted and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency issued to petitioner for his 2016 tax year is invalid.