Ospina v. Comm'r of Internal Revenue

Full title: JAMES OSPINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 25, 2022

No. 7460-22 (U.S.T.C. Jul. 25, 2022)

Opinion

7460-22

07-25-2022

JAMES OSPINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On July 11, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the notice of deficiency dated December 17, 2021, upon which this case is based, did not validly confer jurisdiction on this Court. In the motion to dismiss, respondent explained that a notice of deficiency for the underlying 2018 taxable year had already been issued on November 15, 2021, and was properly petitioned at Docket No. 4854-22, rendering the second notice invalid. Respondent further indicated that petitioner had no objection to the granting of the motion.

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 on the ground that the purported notice of deficiency dated December 17, 2021, is invalid.