Opinion
15553-22
10-04-2022
SAUNYA LATESE KNOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 30, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioner with respect to taxable year 2018. In the motion to dismiss, respondent explained that an erroneous refund sent to petitioner was neither based on petitioner's return nor related to a recalculation of tax liability. The alleged amount amount due thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. Respondent further indicated that petitioner had no objection to the granting of the motion.
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 purported notice of deficiency is invalid.