Cromar v. Comm'r of Internal Revenue

Full title: Paul-Kenneth Cromar Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Jan 25, 2022

No. 9023-21 (U.S.T.C. Jan. 25, 2022)

Opinion

9023-21

01-25-2022

Paul-Kenneth Cromar Petitioner v. Commissioner of Internal Revenue Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Lewis R. Carluzzo Chief Special Trial Judge

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed November 18, 2021, and respondent's motion to quash, filed December 10, 2021. Both motions were heard on December 13, 2021, during the Phoenix, Arizona, remote trial session of the Court that started on that date. Counsel for respondent appeared and argued in support of both motions. Petitioner appeared and presented nothing of significance in opposition to either motion.

Premises considered, and for cause set forth more fully in the transcript of the proceedings, it is

ORDERED that respondent's motion to quash is granted. It is further

ORDERED that respondent's motion to dismiss is granted and this case is dismissed for lack of jurisiction.