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Williams v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 9879-23 (U.S.T.C. Aug. 18, 2023)

Opinion

9879-23

08-18-2023

ANTHONY L. WILLIAMS & ADELINA B. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On August 8, 2023, respondent filed two Motions to Dismiss for Lack of Jurisdiction (Docket Index Nos. 5 and 6). Respondent asserts therein that this case should be dismissed for lack of jurisdiction on the grounds that no notice of deficiency was issued by respondent, nor has respondent made any other determination, as to petitioners' 2016 through 2021 tax years sufficient to confer jurisdiction on this Court.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 8, 2023, at Docket Index No. 5, is stricken from the Court's record. It is further

ORDERED that, on or before September 11, 2023, petitioners shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 8, 2023, at Docket Index No. 6. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2023
No. 9879-23 (U.S.T.C. Aug. 18, 2023)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:ANTHONY L. WILLIAMS & ADELINA B. WILLIAMS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 18, 2023

Citations

No. 9879-23 (U.S.T.C. Aug. 18, 2023)