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Tims v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2023
No. 17511-22S (U.S.T.C. Nov. 2, 2023)

Opinion

17511-22S

11-02-2023

ADAM CHASE TIMS & B. HAMILTON F.K.A. B. TIMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

This case seeks review of a notice of determination concerning collection action issued with respect to federal income tax liabilities for the 2016 and 2017 taxable years. The copy of the notice of determination in the record is addressed solely to petitioner Adam Chase Tims. The record does not appear to include a copy of the notice of determination, if any, issued to petitioner B. Hamilton f.k.a. B. Tims.

Upon due consideration and for cause, it is

ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further

ORDERED that the Clerk of the Court shall add the letter "L" to the docket sheet and other records of her office and process this case to trial or other disposition pursuant to the Lien and Levy Action procedures provided by Rules 330 through 334 of the Tax Court Rules of Practice and Procedure. It is further

ORDERED that, on or before November 27, 2023, respondent shall file either (1) a response to this Order and attach a copy of the notice of determination concerning collection action issued to petitioner B. Hamilton f.k.a. B. Tims or (2) an appropriate jurisdictional motion as to petitioner B. Hamilton f.k.a. B. Tims.


Summaries of

Tims v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2023
No. 17511-22S (U.S.T.C. Nov. 2, 2023)
Case details for

Tims v. Comm'r of Internal Revenue

Case Details

Full title:ADAM CHASE TIMS & B. HAMILTON F.K.A. B. TIMS, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Nov 2, 2023

Citations

No. 17511-22S (U.S.T.C. Nov. 2, 2023)