Opinion
32862-21
11-03-2022
MONICA F. MARIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch Judge
This case is calendared for trial at the Court's December 19, 2022, Miami, Florida trial session. On October 31, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction on the "ground that the mailing of the notice of deficiency is invalid because respondent is unable to prove that the notice of deficiency was mailed by certified mail on January 26, 2021." Ms. Marin does not object to the granting of the motion. For the reasons stated in the Commissioner's motion, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction filed October 31, 2022, is granted and this case is dismissed for lack of jurisdiction.