Opinion
4970-21S
09-30-2022
TROY A. YOHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda Judge
This case is currently calendared on the Court's Milwaukee, Wisconsin trial session, scheduled to begin October 3, 2022.
On September 15, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioner Troy A. Yohn with respect to taxable year 2018. In the motion to dismiss, the Commissioner explained that Mr. Yohn had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein. The determined amount thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. Although the Court directed Mr. Yohn to file an objection, if any, to the Commissioner's motion to dismiss, he has failed to do so.
Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid.