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Eason v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 14505-22S (U.S.T.C. Aug. 16, 2022)

Opinion

14505-22S

08-16-2022

STEVEN SCOTT EASON & LINDSAY DANIELLE EASON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 12, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to taxable year 2020 on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to petitioners. Respondent states in his motion that petitioners have no objection to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted in that so much of this case relating to tax year 2020 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case.


Summaries of

Eason v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 14505-22S (U.S.T.C. Aug. 16, 2022)
Case details for

Eason v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN SCOTT EASON & LINDSAY DANIELLE EASON, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 14505-22S (U.S.T.C. Aug. 16, 2022)