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Berger v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 27333-21 (U.S.T.C. Mar. 17, 2023)

Opinion

27333-21

03-17-2023

BRIAN PETER BERGER & GLENN C. FOSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On June 23, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Glenn C. Foster, and as to Notice of Deficiency for Tax Years 2016 & 2017 for Petitioner Brian Peter Berger, and To Change Caption, on the grounds: (1) As to notices of deficiency for tax years 2016 and 2017, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.); and (2) as to petitioner Glenn C. Foster, that no notice of final determination concerning a request for relief from joint and several liability under 6015(e), I.R.C., had been sent to petitioner Glenn C. Foster, as of the time the petition herein was filed. In the motion, respondent further indicated there was no objection to the granting thereof.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Petitioner Glenn C. Foster, and as to Notice of Deficiency for Tax Years 2016 & 2017 for Petitioner Brian Peter Berger, and To Change Caption is granted. It is further

ORDERED that this case is dismissed for lack of jurisdiction as to notices of deficiency for taxable years 2016 and 2017. References such notices in the petition are deemed stricken. It is further

ORDERED that this case is dismissed for lack of jurisdiction as to Glenn C. Foster, and references in the petition to Glenn C. Foster are deemed stricken. It is further

ORDERED that the caption of this case is amended to read "Brian Peter Berger, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Berger v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 27333-21 (U.S.T.C. Mar. 17, 2023)
Case details for

Berger v. Comm'r of Internal Revenue

Case Details

Full title:BRIAN PETER BERGER & GLENN C. FOSTER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 27333-21 (U.S.T.C. Mar. 17, 2023)