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Frazier v. Comm'r of Internal Revenue

United States Tax Court
Jun 20, 2023
No. 11583-22 (U.S.T.C. Jun. 20, 2023)

Opinion

11583-22

06-20-2023

SEANN M. FRAZIER & TABITHA A. FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction as to Tabitha A. Frazier, filed June 29, 2023, by respondent in the above-docketed case, it is

ORDERED that respondent's June 29, 2023, shall be explicitly recharacterized as a Motion To Dismiss for Lack of Jurisdiction as to Tabitha A. Frazier. It is further

ORDERED that, on or before July 7, 2023, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion and partial dismissal of the instant case as to Tabitha A. Frazier or other appropriate action by this Court. The case as to Seann M. Frazier is not affected by respondent's motion and will continue before the Court, regardless of any action on the motion.


Summaries of

Frazier v. Comm'r of Internal Revenue

United States Tax Court
Jun 20, 2023
No. 11583-22 (U.S.T.C. Jun. 20, 2023)
Case details for

Frazier v. Comm'r of Internal Revenue

Case Details

Full title:SEANN M. FRAZIER & TABITHA A. FRAZIER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jun 20, 2023

Citations

No. 11583-22 (U.S.T.C. Jun. 20, 2023)