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Mawah v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 820-23S (U.S.T.C. Mar. 24, 2023)

Opinion

820-23S

03-24-2023

RICHARD MAWAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On March 24, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no 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, had been sent to petitioner with respect to taxable year 2021, nor had respondent made any other determination with respect to petitioner's tax year 2021 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.

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.


Summaries of

Mawah v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 820-23S (U.S.T.C. Mar. 24, 2023)
Case details for

Mawah v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD MAWAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 820-23S (U.S.T.C. Mar. 24, 2023)