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Krivonak v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 26325-22S (U.S.T.C. Mar. 24, 2023)

Opinion

26325-22S

03-24-2023

NIEL KRIVONAK & KATSUMI HARASHIMA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On February 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of deficiency was issued to petitioners, nor has respondent made any other determination, concerning petitioners' 2020 tax year that would permit petitioners to invoke the jurisdiction of this Court. Respondent further states that petitioners have 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.


Summaries of

Krivonak v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 26325-22S (U.S.T.C. Mar. 24, 2023)
Case details for

Krivonak v. Comm'r of Internal Revenue

Case Details

Full title:NIEL KRIVONAK & KATSUMI HARASHIMA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 26325-22S (U.S.T.C. Mar. 24, 2023)