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Rottier v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 23252-22S (U.S.T.C. Mar. 7, 2023)

Opinion

23252-22S

03-07-2023

JOHN R. ROTTIER & MARILYN I. ROTTIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners paid the tax liability for tax year 2020 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency is invalid. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.


Summaries of

Rottier v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 23252-22S (U.S.T.C. Mar. 7, 2023)
Case details for

Rottier v. Comm'r of Internal Revenue

Case Details

Full title:JOHN R. ROTTIER & MARILYN I. ROTTIER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 23252-22S (U.S.T.C. Mar. 7, 2023)