Malikyar v. Commissioner of Internal Revenue

Full title: Hamed Malikyar Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jun 17, 2021

No. 9881-21 (U.S.T.C. Jun. 17, 2021)

Opinion

9881-21

06-17-2021

Hamed Malikyar Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On June 16, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency is invalid. In his motion to dismiss respondent states that petitioner does not object 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 notice of deficiency is invalid.