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Connor v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 12620-22S (U.S.T.C. Aug. 4, 2022)

Opinion

12620-22S

08-04-2022

MICHAEL G. CONNOR & MARIA G. CONNOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 27, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Maria G. Connor and To Strike as to Petitioner Maria G. Connor, on the ground that no statutory 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 Maria G. Connor with respect to taxable year 2018, nor had respondent made any other determination with respect to Maria G. Connor's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Maria G. Connor and To Strike as to Petitioner Maria G. Connor is granted. This case is dismissed for lack of jurisdiction as to Maria G. Connor, and references in the petition to Maria G. Connor are deemed stricken. It is further

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


Summaries of

Connor v. Comm'r of Internal Revenue

United States Tax Court
Aug 4, 2022
No. 12620-22S (U.S.T.C. Aug. 4, 2022)
Case details for

Connor v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL G. CONNOR & MARIA G. CONNOR, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 4, 2022

Citations

No. 12620-22S (U.S.T.C. Aug. 4, 2022)