Sanchez Landscaping, Inc. v. Comm'r of Internal Revenue

Full title: SANCHEZ LANDSCAPING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Mar 23, 2023

No. 2318-23S (U.S.T.C. Mar. 23, 2023)

Opinion

2318-23S

03-23-2023

SANCHEZ LANDSCAPING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

Upon due consideration of the record and for cause, it is

ORDERED that respondent's motion to dismiss the case on the ground no notice sufficient to confer jurisdiction upon the Court was issued to petitioner is granted, and this case is dismissed on that ground. It is further

ORDERED that petitioner's motion to dismiss without prejudice is denied as moot.