Opinion
7222-23
10-25-2023
JOSE M. LUPERCIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In his motion, respondent seeks to have this case dismissed on the grounds that the petition was not timely filed with respect to the notice of deficiency issued to petitioner for tax year 2021 and no notice of deficiency was issued to petitioner for tax year 2022 that would confer jurisdiction on this Court. Respondent states in the motion that petitioner does not object to the granting of the motion. The record shows that the petition was not timely filed with respect to the notice of deficiency issued to petitioner for tax year 2021 and there is no indication that respondent issued a notice of deficiency to petitioner for tax year 2022. See I.R.C. sections 6213(a) and 7502; Pugsley v. Commissioner, 749 F.2d 691, 692 (11th Cir. 1985); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
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.