Coble v. Comm'r of Internal Revenue

Full title: MARK F. COBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 21, 2024

No. 27760-21S (U.S.T.C. Aug. 21, 2024)

Opinion

27760-21S

08-21-2024

MARK F. COBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Travis A. Greaves Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Travis A. Greaves Judge.

Pursuant to the determination of the Court as set forth in T.C. Summary Opinion 2024-16, filed August 12, 2024, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 28, 2022, and supplemented on September 13, 2022, and July 10, 2023, is denied in part insofar as it relates to taxable year 2006. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 28, 2022, and supplemented on September 13, 2022, and July 10, 2023, is granted in part, insofar as it relates to taxable years 2007 and 2008, and this case is dismissed for lack of jurisdiction as to the taxable years 2007 and 2008. It is further

ORDERED that, on the Court's own motion, this case is dismissed as to the taxable year 2006 for lack of jurisdiction on the ground that the 2006 notice of deficiency is invalid.