Opinion
25663-21
03-16-2022
Colleen McCarthy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On December 1, 2021, respondent filed in the above-docketed case 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 to form the basis for a petition to this Court, had been issued to petitioner with respect to taxable year 2018. In the motion to dismiss, respondent explained that petitioner had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein. The determined amount thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. In the petition commending this proceeding, petitioner had made the substantially identical allegation that the taxes had already been paid.
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 purported notice of deficiency is invalid.