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Burford v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2022
No. 23579-21S (U.S.T.C. Mar. 23, 2022)

Opinion

23579-21S

03-23-2022

Carlos Shon Burford Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On January 5, 2022, respondent filed a motion to dismiss for lack of jurisdiction. Respondent asserts in his motion that this case should be dismissed on the ground that the notice of deficiency on which this case is based is invalid because petitioner paid the tax liability for 2018 before issuance of the notice.

Upon due consideration, it is

ORDERED that, on or before April 13, 2022, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov.


Summaries of

Burford v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2022
No. 23579-21S (U.S.T.C. Mar. 23, 2022)
Case details for

Burford v. Comm'r of Internal Revenue

Case Details

Full title:Carlos Shon Burford Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 23, 2022

Citations

No. 23579-21S (U.S.T.C. Mar. 23, 2022)