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Garlock v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 12755-22S (U.S.T.C. Nov. 17, 2022)

Opinion

12755-22S

11-17-2022

RODNEY LYNN GARLOCK & ANGELA ANN GARLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On September 21, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Rodney Lynn Garlock on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Rodney Lynn Garlock that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Rodney Lynn Garlock is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further

ORDERED that the caption of this case is amended to read: "Angela Ann Garlock, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Garlock v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 12755-22S (U.S.T.C. Nov. 17, 2022)
Case details for

Garlock v. Comm'r of Internal Revenue

Case Details

Full title:RODNEY LYNN GARLOCK & ANGELA ANN GARLOCK, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 12755-22S (U.S.T.C. Nov. 17, 2022)