Opinion
9506-21
03-08-2023
DANIEL L. VICKERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch, Judge
This case is calendared for trial at the Court's March 13, 2023, Detroit, Michigan trial session. On March 7, 2023, the Commissioner file a Motion to Dismiss for Lack of Jurisdiction on the ground "that no notice of deficiency sufficient to confer jurisdiction on the Court pursuant to I.R.C. § § 6212 and 6213(a) has been sent to petitioners with respect to the taxable year 2019." Counsel for the Commissioner informed the Court that Mr. Vickers does not object to the granting of the motion to dismiss. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed March 7, 2023, is granted and this case is dismissed for lack of jurisdiction.