From Casetext: Smarter Legal Research

Frost v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 25600-22 (U.S.T.C. Mar. 24, 2023)

Opinion

25600-22

03-24-2023

CAEDRON FROST & MARIA E. MILITELLO-FROST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 26, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Maria E. Millitello-Frost and To Strike, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Maria E. Millitello-Frost with respect to taxable year 2017, nor had respondent made any other determination with respect to Maria E. Millitello-Frost's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Maria E. Millitello-Frost and To Strike is granted. This case is dismissed for lack of jurisdiction as to Maria E. Millitello-Frost, and references in the petition to Maria E. Millitello-Frost are deemed stricken. It is further

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


Summaries of

Frost v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 25600-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Frost v. Comm'r of Internal Revenue

Case Details

Full title:CAEDRON FROST & MARIA E. MILITELLO-FROST, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 25600-22 (U.S.T.C. Mar. 24, 2023)