Opinion
3660-22
03-28-2023
ESTHER MANDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones Judge.
This case is on the calendar of the Court's April 24, 2023 trial session for New York City, New York. On March 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 11) upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court has been sent to petitioner with respect to taxable year 2019, nor has respondent made any other determination with respect to petitioner's taxable year 2019 that would confer jurisdiction on this Court. In the motion, respondent advised that petitioner agrees with the motion to dismiss.
Upon due consideration, it is
ORDERED that respondent's aforementioned motion is granted and this case is dismissed for lack of jurisdiction.