Opinion
1099-21S
01-10-2022
David Charles Perorazio Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda Judge
This case is currently calendared on the Court's Columbus, Ohio, remote trial session, which is scheduled to begin January 31, 2022.
On January 6, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction. The Commissioner explains that petitioner, David Perorazio, paid the liability at issue before the issuance of the notice of deficiency. He further states that such an advance payment is subject to immediate assessment under section 6213(b)(4) of the Internal Revenue Code, rendering the notice a nullity. The Commissioner represents that Mr. Perorzio does not object to the granting of this motion. Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is granted, and this case is dismissed for lack of jurisdiction.