Gibbons v. Comm'r of Internal Revenue

Full title: ROGER L. GIBBONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jan 31, 2023

No. 14995-22S (U.S.T.C. Jan. 31, 2023)

Opinion

14995-22S

01-31-2023

ROGER L. GIBBONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On January 27, 2023, petitioner electronically filed a document improperly titled Motion to Dismiss for Lack of Jurisdiction. For cause, it is

ORDERED that petitioner's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Report.