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Borger v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 12947-22S (U.S.T.C. Aug. 8, 2022)

Opinion

12947-22S

08-08-2022

BYRON K. BORGER & E. ELIZABETH BORGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On August 3, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to E. Elizabeth Borger on the ground that no notice of deficiency was issued to petitioner E. Elizabeth Borger for tax year 2018 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to E. Elizabeth Borger is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Byron K. Borger, Petitioner v. Commissioner of Internal Revenue, Respondent".

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Summaries of

Borger v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 12947-22S (U.S.T.C. Aug. 8, 2022)
Case details for

Borger v. Comm'r of Internal Revenue

Case Details

Full title:BYRON K. BORGER & E. ELIZABETH BORGER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 8, 2022

Citations

No. 12947-22S (U.S.T.C. Aug. 8, 2022)