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Ochoa v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 12122-22S (U.S.T.C. Mar. 17, 2023)

Opinion

12122-22S

03-17-2023

GARY ANTONIO OCHOA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On July 22, 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 years 2013 through 2022, nor had respondent made any other determination with respect to petitioner's tax years 2013 through 2022 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

Ochoa v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 12122-22S (U.S.T.C. Mar. 17, 2023)
Case details for

Ochoa v. Comm'r of Internal Revenue

Case Details

Full title:GARY ANTONIO OCHOA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 12122-22S (U.S.T.C. Mar. 17, 2023)