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Hamm v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 21168-22S (U.S.T.C. Mar. 1, 2023)

Opinion

21168-22S

03-01-2023

JAMES J. HAMM, II & NANCY O. HAMM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On December 1, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the notice of deficiency was invalid. Petitioners filed an objection to the motion on January 16, 2023, alleging therein that they made payments to "cease further accrual of interest and penalties" and that they are due a refund of $19,943. Premises considered, it is

ORDERED that, on or before March 21, 2023, respondent shall file a response to petitioners' objection.


Summaries of

Hamm v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 21168-22S (U.S.T.C. Mar. 1, 2023)
Case details for

Hamm v. Comm'r of Internal Revenue

Case Details

Full title:JAMES J. HAMM, II & NANCY O. HAMM, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 21168-22S (U.S.T.C. Mar. 1, 2023)