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Caldwell v. Comm'r of Internal Revenue

United States Tax Court
Jul 8, 2022
No. 27302-21S (U.S.T.C. Jul. 8, 2022)

Opinion

27302-21S

07-08-2022

MARGO LYN CALDWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On December 8, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction. By Order dated April 4, 2022, the Court directed respondent to file a Supplement to his motion to dismiss and attach thereto a copy of the notice of determination concerning collection action issued to petitioner for tax year 2016 and a copy of the PS Form 3877 or other proof of mailing of the notice of determination concerning collection action for tax year 2016. On July 1, 2022, respondent filed a Motion for Extension of Time.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that the time within which respondent shall file a Supplement to his motion to dismiss and attach thereto a copy of the notice of determination concerning collection action issued to petitioner for tax year 2016 and a copy of the PS Form 3877 or other proof of mailing of the notice of determination concerning collection action for tax year 2016 is extended to September 29, 2022.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.


Summaries of

Caldwell v. Comm'r of Internal Revenue

United States Tax Court
Jul 8, 2022
No. 27302-21S (U.S.T.C. Jul. 8, 2022)
Case details for

Caldwell v. Comm'r of Internal Revenue

Case Details

Full title:MARGO LYN CALDWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 8, 2022

Citations

No. 27302-21S (U.S.T.C. Jul. 8, 2022)