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Coble v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 27760-21S (U.S.T.C. Aug. 18, 2022)

Opinion

27760-21S

08-18-2022

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


ORDER

Kathleen Kerrigan, Chief Judge

On March 28, 2022, respondent filed in the above-docketed matter a Motion to Dismiss for Lack of Jurisdiction, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to the taxable year 2007, nor had respondent made any other determination with respect to petitioner's tax year 2007 that would confer jurisdiction on the Court, as of the date the petition herein was filed.

Review of the Petition, the First Amended Petition, and a response filed by petitioner to respondent's motion, however, shows that petitioner also raised taxable years 2006 and 2008 as potential periods in dispute. Conversely, the motion is silent as to whether any notice or determinations for such years could provide a basis for jurisdiction as of the time of the petition's filing.

Accordingly, upon due consideration, it is

ORDERED that, on or before September 13, 2022, respondent shall file a supplement to the motion to dismiss and shall address therein whether respondent has made any determination as to 2006 and 2008 that could permit petitioner to invoke the Court's jurisdiction in this case.


Summaries of

Coble v. Comm'r of Internal Revenue

United States Tax Court
Aug 18, 2022
No. 27760-21S (U.S.T.C. Aug. 18, 2022)
Case details for

Coble v. Comm'r of Internal Revenue

Case Details

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

Court:United States Tax Court

Date published: Aug 18, 2022

Citations

No. 27760-21S (U.S.T.C. Aug. 18, 2022)