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Gillette v. Comm'r of Internal Revenue

United States Tax Court
Jun 29, 2022
No. 5319-22S (U.S.T.C. Jun. 29, 2022)

Opinion

5319-22S

06-29-2022

LARRY D. GILLETTE & MARTA E. GILLETTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 2, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Marta E. Gillette and to Change Caption. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been issued to petitioner Marta E. Gillette for tax year 2018.

Upon due consideration, it is

ORDERED that, on or before July 21, 2022, petitioners 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 for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Gillette v. Comm'r of Internal Revenue

United States Tax Court
Jun 29, 2022
No. 5319-22S (U.S.T.C. Jun. 29, 2022)
Case details for

Gillette v. Comm'r of Internal Revenue

Case Details

Full title:LARRY D. GILLETTE & MARTA E. GILLETTE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jun 29, 2022

Citations

No. 5319-22S (U.S.T.C. Jun. 29, 2022)