Ayers v. Comm'r of Internal Revenue

Full title: SCOTT D. AYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 25, 2022

No. 8622-21SL (U.S.T.C. Apr. 25, 2022)

Opinion

8622-21SL

04-25-2022

SCOTT D. AYERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy Special Trial Judge

ORDER

Adam B. Landy Special Trial Judge

For the reasons set forth in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022), it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 7, 2022, is denied. It is further

ORDERED that jurisdiction is no longer retained by the undersigned. It is further ORDERED that this case is returned to the general docket for trial or other disposition.