Opinion
11242-22
11-20-2023
ROSALVA SHAAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The petition in this case was filed May 18, 2022, for the redetermination of the deficiency determined in a Notice of Deficiency, dated March 20, 2020, (notice) a copy of which is attached to the petition. The case is now before the Court on (1) respondent's motion to dismiss for lack of jurisdiction, filed July 8, 2022, and supplemented on November 2, 2023, and (2) petitioner's motion to dismiss for lack of jurisdiction, filed June 23, 2023. According to respondent's motion, as supplemented, the notice is invalid because it was not properly mailed to petitioner.
Respondent's motion, as supplemented, and petitioner's motion were called for hearing in Las Vegas, Nevada, on November 8, 2023, during the trial session that started in that city on November 6, 2023. Counsel for the parties appeared and were heard. Taking into account the submissions of the parties with respect to both motions, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion, as supplemented, is granted, and this case is dismissed for lack of jurisdiction because the notice was not properly mailed to petitioner. It is further
ORDERED that petitioner's motion to dismiss is moot.