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Frasier v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 11882-22S (U.S.T.C. Mar. 27, 2023)

Opinion

11882-22S

03-27-2023

TOY RAY FRASIER & CHARLENE JOSETTA FRASIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

This case is calendared for trial at the Court's Washington, District of Columbia, trial session scheduled to commence on May 30, 2023.

On May 18, 2022, petitioners filed their petition to commence this case seeking review of a notice of deficiency issued with respect to their 2018 tax year. A copy of the notice of deficiency on which this case is based is attached to the petition. Review of the record shows that the notice of deficiency attached to the petition was issued only to petitioner Toy Ray Frasier. No notice of deficiency issued to petitioner Charlene Josetta Frasier has been produced by petitioners or the Commissioner.

The Court issued an Order to Show Cause served on February 28, 2023, seeking the parties' positions as to why so much of this case relating to Ms. Frasier should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2018 was issued to Ms. Frasier that would permit her to invoke the jurisdiction of this Court. The Commissioner filed a response on March 20, 2023, stating that no notice of deficiency authorized by I.R.C. § 6212 was mailed to Ms. Frasier for 2018, and the Court should dismiss Ms. Frasier as a petitioner in this case. Petitioners failed to file a response to the Order to Show Cause.

Upon due consideration and for cause, it is

ORDERED that the Court's Order to Show Cause, issued February 28, 2023, is hereby made absolute. It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Charlene Josetta Frasier, and references in the petition to Charlene Josetta Frasier are deemed stricken. It is further

ORDERED that, the caption of this case is amended to read: "Toy Ray Frasier, Petitioner, v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on May 30, 2023. It is further

ORDERED that, on or before June 1, 2023, the parties shall electronically file a proposed stipulated decision or status report (preferably a joint report) to inform the Court of the then-present status of this case. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Frasier v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 11882-22S (U.S.T.C. Mar. 27, 2023)
Case details for

Frasier v. Comm'r of Internal Revenue

Case Details

Full title:TOY RAY FRASIER & CHARLENE JOSETTA FRASIER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 11882-22S (U.S.T.C. Mar. 27, 2023)