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McHugh v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 17350-22 (U.S.T.C. Nov. 7, 2022)

Opinion

17350-22

11-07-2022

THOMAS I. MCHUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On September 19, 2022, 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 1998, nor had respondent made any other determination with respect to petitioner's tax year 1998 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.

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

McHugh v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 17350-22 (U.S.T.C. Nov. 7, 2022)
Case details for

McHugh v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS I. MCHUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 17350-22 (U.S.T.C. Nov. 7, 2022)