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Baker v. Comm'r of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 28413-21S (U.S.T.C. Oct. 21, 2022)

Opinion

28413-21S

10-21-2022

HAROLD A. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On December 14, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition underlying this matter was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8). Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Baker v. Comm'r of Internal Revenue

United States Tax Court
Oct 21, 2022
No. 28413-21S (U.S.T.C. Oct. 21, 2022)
Case details for

Baker v. Comm'r of Internal Revenue

Case Details

Full title:HAROLD A. BAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Oct 21, 2022

Citations

No. 28413-21S (U.S.T.C. Oct. 21, 2022)