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Ganss v. Comm'r of Internal Revenue

United States Tax Court
Dec 22, 2022
No. 15897-22S (U.S.T.C. Dec. 22, 2022)

Opinion

15897-22S

12-22-2022

JESSICA AHN GANSS & PATRICK M. CARAHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 8, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2020, 2021, and 2022 on the ground that no notice of deficiency, no notice of determination concerning collection action or any other notice of determination has been issued to petitioners for tax years 2020, 2021, and 2022 that would confer jurisdiction on this Court. On August 10, 2022, respondent filed a Status Report, in which he states that petitioners do not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax years 2020, 2021, and 2022 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to a notice of deficiency for tax year 2019 remains pending before the Court.


Summaries of

Ganss v. Comm'r of Internal Revenue

United States Tax Court
Dec 22, 2022
No. 15897-22S (U.S.T.C. Dec. 22, 2022)
Case details for

Ganss v. Comm'r of Internal Revenue

Case Details

Full title:JESSICA AHN GANSS & PATRICK M. CARAHER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Dec 22, 2022

Citations

No. 15897-22S (U.S.T.C. Dec. 22, 2022)