From Casetext: Smarter Legal Research

Miller v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 4038-21S (U.S.T.C. Mar. 3, 2023)

Opinion

4038-21S

03-03-2023

CARTINA A MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Courtney D. Jones Judge

This case is on the calendar of the Court's March 6, 2023 trial session for Richmond, Virginia (Charlottesville). On February 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction upon the ground that the purported Notice of Deficiency that was issued to petitioner for the taxable year 2018 is invalid; that the liability was paid in full before the Notice of Deficiency was issued on March 1, 2021, thereby creating an invalid Notice of Deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court; and that respondent has not made any other determination that would confer jurisdiction upon this Court for the taxable year 2018.

Upon due consideration, it is

ORDERED that the Court's February 22, 2023, Order to Show Cause is hereby deemed absolute. It is further

ORDERED that respondent's aforementioned motion is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Miller v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 4038-21S (U.S.T.C. Mar. 3, 2023)
Case details for

Miller v. Comm'r of Internal Revenue

Case Details

Full title:CARTINA A MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 4038-21S (U.S.T.C. Mar. 3, 2023)