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Gilliam v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 14097-22S (U.S.T.C. Mar. 7, 2023)

Opinion

14097-22S

03-07-2023

RYAN T. GILLIAM & BRANDY L. GILLIAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 5, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Brandy L. Gilliam for tax year 2018 that would permit her to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Brandy L. Gilliam is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Ryan T. Gilliam, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Gilliam v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 14097-22S (U.S.T.C. Mar. 7, 2023)
Case details for

Gilliam v. Comm'r of Internal Revenue

Case Details

Full title:RYAN T. GILLIAM & BRANDY L. GILLIAM, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 14097-22S (U.S.T.C. Mar. 7, 2023)