From Casetext: Smarter Legal Research

Anderson v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 26975-22 (U.S.T.C. Mar. 31, 2023)

Opinion

26975-22

03-31-2023

MARTINEZ RAYSHON ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On February 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2021 and 2022 tax years.

Upon due consideration, it is

ORDERED that, on or before April 21, 2023, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov.


Summaries of

Anderson v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 26975-22 (U.S.T.C. Mar. 31, 2023)
Case details for

Anderson v. Comm'r of Internal Revenue

Case Details

Full title:MARTINEZ RAYSHON ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 26975-22 (U.S.T.C. Mar. 31, 2023)