Onwuemena v. Comm'r of Internal Revenue

Full title: Mercy Onwuemena Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 14, 2021

No. 30451-21 (U.S.T.C. Dec. 14, 2021)

Opinion

30451-21

12-14-2021

Mercy Onwuemena Petitioner v. Commissioner of Internal Revenue Respondent

MAURICE B. FOLEY CHIEF JUDGE

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

MAURICE B. FOLEY CHIEF JUDGE

On December 13, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner with respect to tax year 2019, nor had respondent made any other determination with respect to petitioner's tax year 2019, prior to petitioner's filing the petition. In his motion states that notice of deficiency for tax year 2019 was issued to petitioner on November 8, 2021. In his motion to dismiss respondent states that petitioner does not object to the granting of the motion.

Because the notice of deficiency for petitioner's 2019 tax year was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioners' 2019 tax year under the petition as filed. I.R.C. section 6213(a).

The foregoing considered, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.