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Brewer v. Comm'r of Internal Revenue

United States Tax Court
Jun 15, 2022
No. 28434-21S (U.S.T.C. Jun. 15, 2022)

Opinion

28434-21S

06-15-2022

YAVINE J. BREWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action for the Taxable Year 2018, filed February 25, 2022, and there being no objection to the granting of such Motion, it is

ORDERED that respondent's above-referenced Motion is granted, and so much of this case as relates to a notice of determination concerning collection action for the taxable year 2018 is dismissed for lack of jurisdiction. It is further

ORDERED that all references in the Petition to a notice of determination concerning collection action for the taxable year 2018 are hereby deemed stricken.

Petitioner is advised that so much of this case as relates to the Notice of Deficiency issued to him for the taxable year 2018 remains pending before the Court.


Summaries of

Brewer v. Comm'r of Internal Revenue

United States Tax Court
Jun 15, 2022
No. 28434-21S (U.S.T.C. Jun. 15, 2022)
Case details for

Brewer v. Comm'r of Internal Revenue

Case Details

Full title:YAVINE J. BREWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 15, 2022

Citations

No. 28434-21S (U.S.T.C. Jun. 15, 2022)