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Garman v. Comm'r of Internal Revenue

United States Tax Court
Apr 18, 2022
No. 22198-21 (U.S.T.C. Apr. 18, 2022)

Opinion

22198-21

04-18-2022

DAVID LEE GARMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Chief Judge

On November 3, 2021, respondent filed in the above-docketed matter a Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Notice of Determination Concerning Collection Action and to Strike, seeking to dismiss this case in part as to any purported notice of determination concerning collection action for the taxable year 2017. Such motion was followed on January 31, 2022, by Motion To Dismiss for Lack of Jurisdiction, seeking to dismiss the remainder of the case in full on the ground that the petition was timely filed with respect to a notice of deficiency for 2017.

Accordingly, the premises considered, it is

ORDERED that, on or before May 12, 2022, petitioner shall file an objection, if any, to respondent's just-referenced motions. Failure to comply with this Order may result in the granting of respondent's motions and dismissal of the instant case or other appropriate action by this Court.


Summaries of

Garman v. Comm'r of Internal Revenue

United States Tax Court
Apr 18, 2022
No. 22198-21 (U.S.T.C. Apr. 18, 2022)
Case details for

Garman v. Comm'r of Internal Revenue

Case Details

Full title:DAVID LEE GARMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 18, 2022

Citations

No. 22198-21 (U.S.T.C. Apr. 18, 2022)