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Czurak v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 23558-22S (U.S.T.C. Mar. 27, 2023)

Opinion

23558-22S

03-27-2023

STEVEN JAN CZURAK & TRACY LYNN CZURAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On December 23, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department had been sent to petitioners with respect to the taxable years 2019 or 2022, nor had respondent made any other determination with respect to such tax years that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Czurak v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 23558-22S (U.S.T.C. Mar. 27, 2023)
Case details for

Czurak v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN JAN CZURAK & TRACY LYNN CZURAK, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 23558-22S (U.S.T.C. Mar. 27, 2023)