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Boillot v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 3200-22P (U.S.T.C. Mar. 6, 2023)

Opinion

3200-22P

03-06-2023

LISA BOILLOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On June 15, 2022, respondent filed in the above-docketed matter two motions. Both appear to be partial motions, although neither is titled as such for electronic filing purposes, that together would seem to dispose of the case in full. One, at Docket Entry #7, is a Motion To Dismiss on Ground of Mootness insofar as concerns a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department, which represents that petitioner has no objection. The other, at Docket Entry #8, is a Motion To Dismiss for Lack of Jurisdiction insofar as concerns as to a claimed Notice of Deficiency for the 2018 taxable year, which represents that petitioner objects. However, review of such jurisdictional motion also shows that the preamble seems to be inconsistent with the grounds explained in the body, creating ambiguity.

Accordingly, the premises considered, it is

ORDERED that respondent's motion filed as Docket Entry #8 shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction as to Notice of Deficiency. It is further

ORDERD that, on or before March 31, 2023, respondent shall file a supplement to the just-referenced partial jurisdictional motion and shall clarify therein the grounds for dismissal and shall confirm petitioner's position with respect thereto.


Summaries of

Boillot v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 3200-22P (U.S.T.C. Mar. 6, 2023)
Case details for

Boillot v. Comm'r of Internal Revenue

Case Details

Full title:LISA BOILLOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 3200-22P (U.S.T.C. Mar. 6, 2023)