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Owens v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 20914-22S (U.S.T.C. Mar. 17, 2023)

Opinion

20914-22S

03-17-2023

MICHAEL ALAN OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On November 8, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioner with respect to taxable year 2019. In the motion to dismiss, respondent explained that petitioner had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein. The determined amount thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. 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 on the ground that the purported notice of deficiency is invalid.


Summaries of

Owens v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 20914-22S (U.S.T.C. Mar. 17, 2023)
Case details for

Owens v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL ALAN OWENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 20914-22S (U.S.T.C. Mar. 17, 2023)