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Ramirez v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 12957-22 (U.S.T.C. Nov. 21, 2022)

Opinion

12957-22

11-21-2022

DAVID ALEXANDER RAMIREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On July 29, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2022 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax year 2022 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2022 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2019 remains pending before the Court.


Summaries of

Ramirez v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 12957-22 (U.S.T.C. Nov. 21, 2022)
Case details for

Ramirez v. Comm'r of Internal Revenue

Case Details

Full title:DAVID ALEXANDER RAMIREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 21, 2022

Citations

No. 12957-22 (U.S.T.C. Nov. 21, 2022)