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Gaspy Home Healthcare, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2024
No. 17931-23L (U.S.T.C. Jan. 9, 2024)

Opinion

17931-23L

01-09-2024

GASPY HOME HEALTHCARE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 4, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to taxable periods ending December 2022, March 2023, and September 2023. Therein respondent asserts that no notice of determination concerning collection action was issued to petitioner as to these tax periods.

Upon due consideration, it is

ORDERED that, on or before January 29, 2024, petitioner shall file an objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case, insofar as it concerns a notice of determination concerning collection action issued to petitioner for the taxable periods ending December 2022, March 2023, and September 2023, for lack of jurisdiction.


Summaries of

Gaspy Home Healthcare, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2024
No. 17931-23L (U.S.T.C. Jan. 9, 2024)
Case details for

Gaspy Home Healthcare, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:GASPY HOME HEALTHCARE, INC., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jan 9, 2024

Citations

No. 17931-23L (U.S.T.C. Jan. 9, 2024)