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Calihan v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 13052-22S (U.S.T.C. Aug. 5, 2022)

Opinion

13052-22S

08-05-2022

WILLIAM CALIHAN & THERESA CALIHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On June 22, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to William Calihan and to Change Caption on the ground that no notice of deficiency was issued to petitioner William Calihan for tax year 2018 that would permit him 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 William Calihan is dismissed for lack of jurisdiction. It is further

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

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Summaries of

Calihan v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 13052-22S (U.S.T.C. Aug. 5, 2022)
Case details for

Calihan v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM CALIHAN & THERESA CALIHAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 13052-22S (U.S.T.C. Aug. 5, 2022)