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Roe v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2022
No. 30474-21S (U.S.T.C. Dec. 8, 2022)

Opinion

30474-21S

12-08-2022

RICHARD A. ROE, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

On September 9, 2021, petitioner filed a petition with the Court. In this petition, petitioner checked boxes for multiple IRS notices that he wished to dispute. After reviewing the record, it was seen that only the Notice of Deficiency is relevant as no other notices were issued. Therefore, we will dismiss the other notices as the Cour lacks jurisdiction in those.

Upon due consideration of the record in the above-docketed matter, and for cause, it is hereby

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Notice of Determination Concerning Collections Action. it is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (Or Failure of IRS to Make Final Determination within 180 Days After Claim for Abatement). It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)


Summaries of

Roe v. Comm'r of Internal Revenue

United States Tax Court
Dec 8, 2022
No. 30474-21S (U.S.T.C. Dec. 8, 2022)
Case details for

Roe v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD A. ROE, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Dec 8, 2022

Citations

No. 30474-21S (U.S.T.C. Dec. 8, 2022)