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Johnson v. Comm'r of Internal Revenue

United States Tax Court
Oct 7, 2022
No. 18125-22 (U.S.T.C. Oct. 7, 2022)

Opinion

18125-22

10-07-2022

JACOB JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On September 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been issued to petitioner for tax year 2021.

Upon due consideration, it is

ORDERED that, on or before October 28, 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

Johnson v. Comm'r of Internal Revenue

United States Tax Court
Oct 7, 2022
No. 18125-22 (U.S.T.C. Oct. 7, 2022)
Case details for

Johnson v. Comm'r of Internal Revenue

Case Details

Full title:JACOB JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 7, 2022

Citations

No. 18125-22 (U.S.T.C. Oct. 7, 2022)