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Kmetko v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 4787-22 (U.S.T.C. Feb. 7, 2023)

Opinion

4787-22

02-07-2023

SANDRA J. KMETKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 24, 2022, petitioner filed a Motion to Dismiss on Ground of Mootness. However, further review indicates that this filing appears to be more akin to a Motion to Dismiss.

Also on October 24, 2022, petitioner filed a Declaration of Internal Revenue Service in Support of Motion to Dismiss on Ground of Mootness (Index #17). However, further review indicates that this filing appears to be more akin to a Supplement to Motion to Dismiss.

Also on October 24, 2022, petitioner filed a second Declaration of Internal Revenue Service in Support of Motion to Dismiss on Ground of Mootness (Index #18) that appears to be the same document filed at Index #17.

Also on October 24, 2022, petitioner filed two Declarations of Katie Trax in Support of Motion to Dismiss on Gound of Mootness. However, further review indicates that these filing appear to be more akin to Supplements to Motion to Dismiss.

Upon due consideration, it is

ORDERED that petitioner's Motion to Dismiss on Ground of Mootness, filed October 24, 2022, is recharacterized as petitioner's Motion to Dismiss. It is further

ORDERED that petitioners' Declaration of Internal Revenue Service in Support of Motion to Dismiss on Ground of Mootness (Index #17), filed October 24, 2022, is recharacterized as petitioner's Supplement to Motion to Dismiss. It is further

ORDERED that petitioner's Declaration of Internal Revenue Service in Support of Motion to Dismiss on Ground of Mootness (Index #18), filed October 24, 2022, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that petitioner's two Declaration of Katie Trax in Support of Motion to Dismiss on Ground of Mootness, filed October 24, 2022, are recharacterized as petitioner's Supplements to Motion to Dismiss.


Summaries of

Kmetko v. Comm'r of Internal Revenue

United States Tax Court
Feb 7, 2023
No. 4787-22 (U.S.T.C. Feb. 7, 2023)
Case details for

Kmetko v. Comm'r of Internal Revenue

Case Details

Full title:SANDRA J. KMETKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Feb 7, 2023

Citations

No. 4787-22 (U.S.T.C. Feb. 7, 2023)