Opinion
36570-21S
10-07-2022
WILLIAM MAHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison Judge
On September 30, 2022, respondent filed 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 (I.R.C.) to form the basis for a petition to this Court, has been issued to petitioner with respect to the taxable year 2018. In the motion to dismiss, respondent explains that "the entirety of the deficiency proposed by the Notice of Deficiency had already been 'collected without assessment,' pursuant to section 6211(a)(1)(B), when the Notice of Deficiency was issued." Respondent's motion further explains that petitioner has no objection to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's September 30, 2022 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 upon which this case is based, is invalid.