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Flores v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 242-21 (U.S.T.C. Mar. 14, 2023)

Opinion

242-21

03-14-2023

MARTIN T. FLORES & DINA P. FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones Judge

On March 13, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to petitioner Dina P. Flores upon the ground that no statutory notice of deficiency, as authorized by I.R.C. §6212 and required by I.R.C. §6213(a) to form the basis for a petition to this Court, has been sent to petitioner Dina P. Flores with respect to the taxable year 2015 (Doc. 18). The Motion further represents that respondent has not made any other determination with respect to petitioner Dina P. Flores' taxable year 2015 that would confer jurisdiction on this Court. In the Motion, respondent advised that petitioners do not object to the granting of respondent's motion.

Respondent filed a duplicate motion on March 10, 2023 (Doc. 16). We will strike it.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 10, 2023 (Doc. 16), is stricken from the record. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 13, 2023 (Doc. 18) is granted and this case is dismissed for lack of jurisdiction as to Dina P. Flores. It is further

ORDERED that the caption of this case is amended to read "Martin T. Flores, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Flores v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 242-21 (U.S.T.C. Mar. 14, 2023)
Case details for

Flores v. Comm'r of Internal Revenue

Case Details

Full title:MARTIN T. FLORES & DINA P. FLORES, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 242-21 (U.S.T.C. Mar. 14, 2023)