Opinion
20619-21
03-10-2022
Harold W. Wells & Beth S. Wells Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY, CHIEF JUDGE
On October 19, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Thereafter, on March 8, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction. In his motion, as supplemented, respondent requests that this case be dismissed for lack of jurisdiction on the ground that petitioners paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid. Respondent states that petitioners do 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 on which this case is based is invalid.