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Steiner v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 19191-22S (U.S.T.C. Mar. 31, 2023)

Opinion

19191-22S

03-31-2023

BENJAMIN MICHAEL VICTOR STEINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On March 30, 2023, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for tax year 2019 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency is invalid. In his motion to dismiss respondent states that petitioner does not object to the granting of the motion.

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 notice of deficiency is invalid.


Summaries of

Steiner v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 19191-22S (U.S.T.C. Mar. 31, 2023)
Case details for

Steiner v. Comm'r of Internal Revenue

Case Details

Full title:BENJAMIN MICHAEL VICTOR STEINER, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 19191-22S (U.S.T.C. Mar. 31, 2023)