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Mendoza v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 16505-22 (U.S.T.C. Nov. 9, 2022)

Opinion

16505-22

11-09-2022

CYNTHIA A. MENDOZA & J. MENDOZA BARRERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On September 13, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2021 was issued to petitioners. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done 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

Mendoza v. Comm'r of Internal Revenue

United States Tax Court
Nov 9, 2022
No. 16505-22 (U.S.T.C. Nov. 9, 2022)
Case details for

Mendoza v. Comm'r of Internal Revenue

Case Details

Full title:CYNTHIA A. MENDOZA & J. MENDOZA BARRERA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 9, 2022

Citations

No. 16505-22 (U.S.T.C. Nov. 9, 2022)