From Casetext: Smarter Legal Research

Cannistra v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 12677-22S (U.S.T.C. Mar. 1, 2023)

Opinion

12677-22S

03-01-2023

DANIEL CANNISTRA & LYNDI SUE CANNISTRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones, Judge

On February 24, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Lyndi Sue Cannistra upon the ground that no statutory notice of deficiency, as authorized by I.R.C. §6212 and required by I.R.C. §6213(a) to form the basis for a petition to this Court, has been sent to petitioner Lyndi Sue Cannistra with respect to the taxable year 2018. The Motion further represents that respondent has not made any other determination with respect to petitioner Lyndi Sue Cannistra's taxable year 2018 that would confer jurisdiction on this Court. In the Motion, respondent advised that petitioners do not object to the granting of respondent's motion.

Upon due consideration, it is

ORDERED that respondent's aforementioned Motion is granted and this case is dismissed for lack of jurisdiction as to Lyndi Sue Cannistra. It is further

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


Summaries of

Cannistra v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 12677-22S (U.S.T.C. Mar. 1, 2023)
Case details for

Cannistra v. Comm'r of Internal Revenue

Case Details

Full title:DANIEL CANNISTRA & LYNDI SUE CANNISTRA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 12677-22S (U.S.T.C. Mar. 1, 2023)