From Casetext: Smarter Legal Research

Spearman v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2023
No. 20640-22 (U.S.T.C. Jun. 7, 2023)

Opinion

20640-22

06-07-2023

WILLIAM L. SPEARMAN, JR. & JANICE A. SPEARMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Pending in the above-docketed matter is a Motion To Dismiss for Lack of Jurisdiction, filed November 2, 2022, by respondent, on the ground that the petition herein was not timely filed. Subsequently, on June 5, 2023, petitioners filed an initial objection indicating that they had not received a copy of respondent's motion but would like to respond more fully upon so receiving the document.

The premises considered, it is

ORDERED that the Clerk of the Court is directed to serve on petitioners a copy of the just-referenced Motion To Dismiss for Lack of Jurisdiction filed November 2, 2022. It is further

ORDERED that, on or before July 5, 2023, petitioners shall file a supplement to their initial objection, setting forth their position as to the timeliness of the petition.


Summaries of

Spearman v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2023
No. 20640-22 (U.S.T.C. Jun. 7, 2023)
Case details for

Spearman v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM L. SPEARMAN, JR. & JANICE A. SPEARMAN, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Jun 7, 2023

Citations

No. 20640-22 (U.S.T.C. Jun. 7, 2023)