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Carrigan v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 18523-22S (U.S.T.C. Nov. 22, 2022)

Opinion

18523-22S

11-22-2022

MARK CARRIGAN & MICHELLE SMITH CARRIGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 11, 2022, on the ground that the petition in this case was not filed within the time prescribed by the Internal Revenue Code. Subsequently, on October 20, 2022, petitioner filed a Motion to Proceed Remotely.

Upon due consideration and in view of the record in this case, it is

ORDERED that, petitioner's Motion to Proceed Remotely filed October 20, 2022, is held in abeyance pending the resolution of respondent's Motion to Dismiss for Lack of Jurisdiction.


Summaries of

Carrigan v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 18523-22S (U.S.T.C. Nov. 22, 2022)
Case details for

Carrigan v. Comm'r of Internal Revenue

Case Details

Full title:MARK CARRIGAN & MICHELLE SMITH CARRIGAN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 18523-22S (U.S.T.C. Nov. 22, 2022)