Opinion
5276-22
04-13-2023
YOLANDA ERVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On February 7, 2022, petitioner filed a petition to commence a case at Docket No. 4212-22S seeking review of a notice of deficiency, dated October 25, 2021, issued to petitioner for her 2018 tax year. On March 17, 2022, petitioner filed a petition to commence this case, seeking review of another notice of deficiency, dated December 17, 2021, issued to her for her 2018 tax year. On April 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency in this case is invalid. Respondent stated in the motion to dismiss that petitioner does not object to the granting of the motion.
It is well settled that, where a taxpayer files a petition from a notice of deficiency, the Commissioner has no authority to send the taxpayer a second notice of deficiency for the same year and tax liability. See Internal Revenue Code section 6212(c); Stamm International Corp. v. Commissioner, 84 T.C. 248, 252 (1985).
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency dated December 17, 2021, is invalid.