Opinion
2742-23
06-07-2023
ARMANDO RIVERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the purported notice of deficiency in this case is invalid because the purported notice of deficiency concerned only overstatement of withholding credits. The adjustments thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. See section 6211, 6212, 6213(a). 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 and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency dated December 15, 2022, is invalid.