Opinion
411-21
06-14-2021
Juan Cervantes Vital Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 11, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no valid notice of deficiency was issued to petitioner for tax year 2015. 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 no valid notice of deficiency was issued to petitioner for tax year 2015.