Opinion
16830-16S
10-17-2016
MELISSA A. SHARRINO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
L. PAIGE MARVEL CHIEF JUDGE
On August 31, 2016, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, has been issued to petitioner with respect to taxable year 2014. In the motion to dismiss, respondent explains that petitioner had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice attached to the petition herein. The determined amount thus fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to the motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid.