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Flinn v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 5959-22 (U.S.T.C. Nov. 30, 2022)

Opinion

5959-22

11-30-2022

LARRY E. FLINN & LILLIAN L. FLINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On April 5, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition in this case was not filed within the time prescribed in the Internal Revenue Code.

Upon due consideration, it is

ORDERED that, on or before December 30, 2022, petitioners shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov.


Summaries of

Flinn v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 5959-22 (U.S.T.C. Nov. 30, 2022)
Case details for

Flinn v. Comm'r of Internal Revenue

Case Details

Full title:LARRY E. FLINN & LILLIAN L. FLINN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 5959-22 (U.S.T.C. Nov. 30, 2022)