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Prock v. Comm'r of Internal Revenue

United States Tax Court
Oct 19, 2021
No. 13970-21 (U.S.T.C. Oct. 19, 2021)

Opinion

13970-21

10-19-2021

Tami J. Prock Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On August 25, 2021, 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 2018. 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. In the petition commencing this litigation, petitioner had made a substantially identical allegation that the taxes had already been paid.

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

Prock v. Comm'r of Internal Revenue

United States Tax Court
Oct 19, 2021
No. 13970-21 (U.S.T.C. Oct. 19, 2021)
Case details for

Prock v. Comm'r of Internal Revenue

Case Details

Full title:Tami J. Prock Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Oct 19, 2021

Citations

No. 13970-21 (U.S.T.C. Oct. 19, 2021)