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Bates v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 10337-22 (U.S.T.C. Mar. 17, 2023)

Opinion

10337-22

03-17-2023

WENDELL REESE BATES & KIMBERLY RACHELLE BATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On September 27, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Kimberly Rachelle Bates, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Kimberly Rachelle Bates with respect to taxable year 2017 (or 2022), nor had respondent made any other determination with respect to Kimberly Rachelle Bates's tax year 2017 (or 2022) that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Kimberly Rachelle Bates is granted. This case is dismissed for lack of jurisdiction as to Kimberly Rachelle Bates, and references in the petition to Kimberly Rachelle Bates are deemed stricken. It is further

ORDERED that the caption of this case is amended to read "Wendell Reese Bates, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Bates v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 10337-22 (U.S.T.C. Mar. 17, 2023)
Case details for

Bates v. Comm'r of Internal Revenue

Case Details

Full title:WENDELL REESE BATES & KIMBERLY RACHELLE BATES, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 10337-22 (U.S.T.C. Mar. 17, 2023)