Opinion
345-21
03-16-2022
April Spencer Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Judge
On March 10, 2022, respondent filed a motion to dismiss for lack of jurisdiction, asking the Court to dismiss this case pursuant to I.R.C. secs. 6212(c) and 6213(a) upon the ground that the notice of deficiency for petitioner's 2016 tax year that forms the basis of the petition in this case is invalid. Petitioner does not object to the granting of respondent's motion.
Premises considered, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of jurisdiction.