Opinion
24574-22S
06-22-2023
LUCAS K. ROUTH & MARGARET C. I. ROUTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Cary Douglas Pugh Judge.
This case is currently set for trial at the Court's October 10, 2023, Birmingham, Alabama trial session. On June 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, and advised that petitioners do not object. Respondent states that the Notice of Deficiency that was issued to petitioner for the taxable year 2019 is invalid. See I.R.C. § 6211(a)(1)(B). The liability was paid in full before the Notice of Deficiency was issued, thereby creating an invalid Notice of Deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court; and that respondent has not made any other determination that would confer jurisdiction upon this Court for the taxable year 2018.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 21, 2023, is granted and this case is dismissed for lack of jurisdiction.