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Gerrans v. Comm'r of Internal Revenue

United States Tax Court
Jul 12, 2024
No. 6879-24 (U.S.T.C. Jul. 12, 2024)

Opinion

6879-24

07-12-2024

LAWRENCE JOSEPH GERRANS & SHELLY MARIE GERRANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On July 9, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. As grounds for his motion, respondent asserts that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioners' 2010 through 2012 and 2014 through 2020 tax years.

Upon due consideration, it is

ORDERED that, on or before August 12, 2024, petitioners shall file an Objection, if any, to respondent's above-described motion. Failure to file a timely objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction. The Court will take appropriate action on the motion following the period for objection.


Summaries of

Gerrans v. Comm'r of Internal Revenue

United States Tax Court
Jul 12, 2024
No. 6879-24 (U.S.T.C. Jul. 12, 2024)
Case details for

Gerrans v. Comm'r of Internal Revenue

Case Details

Full title:LAWRENCE JOSEPH GERRANS & SHELLY MARIE GERRANS, Petitioners v…

Court:United States Tax Court

Date published: Jul 12, 2024

Citations

No. 6879-24 (U.S.T.C. Jul. 12, 2024)