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Meadows v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 25931-22 (U.S.T.C. Mar. 24, 2023)

Opinion

25931-22

03-24-2023

LANDON MEADOWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On January 3, 2023, petitioner filed a Motion To Dismiss for Lack of Jurisdiction on the ground no notice of deficiency or other notice of determination was issued to petitioner for tax year 2021 that would permit petitioner to invoke the Court's jurisdiction in this case. On February 1, 2023, respondent further filed a Motion To Dismiss for Lack of Jurisdiction stating he does not object to petitioner's motion to dismiss. Upon due consideration, it is

ORDERED that petitioner's Motion To Dismiss for Lack of Jurisdiction is granted that this case is dismissed for lack of jurisdiction. It is further

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied as moot.


Summaries of

Meadows v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 25931-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Meadows v. Comm'r of Internal Revenue

Case Details

Full title:LANDON MEADOWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 25931-22 (U.S.T.C. Mar. 24, 2023)