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Garcia v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 14177-22S (U.S.T.C. Aug. 8, 2022)

Opinion

14177-22S

08-08-2022

OMAR GARCIA & ELSA GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On August 3, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Elsa Garcia and to Change Caption on the ground that no notice of deficiency was issued to petitioner Elsa Garcia for tax year 2018 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Elsa Garcia is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Omar Garcia, Petitioner v. Commissioner of Internal Revenue, Respondent".

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Summaries of

Garcia v. Comm'r of Internal Revenue

United States Tax Court
Aug 8, 2022
No. 14177-22S (U.S.T.C. Aug. 8, 2022)
Case details for

Garcia v. Comm'r of Internal Revenue

Case Details

Full title:OMAR GARCIA & ELSA GARCIA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 8, 2022

Citations

No. 14177-22S (U.S.T.C. Aug. 8, 2022)