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Haney v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 909-23 (U.S.T.C. Mar. 31, 2023)

Opinion

909-23

03-31-2023

NATHAN DALE HANEY, SR. & LOU ANN HANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Lou Ann Haney. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, as to Lou Ann Haney's 2018 tax year that would permit Ms. Haney to invoke the jurisdiction of this Court.

Upon due consideration, it is

ORDERED that, on or before April 24, 2023, petitioners shall file an Objection, if any, to respondent's above-described motion. If petitioners fail to file an objection, the Court may dismiss for lack of jurisdiction so much of this case relating to petitioner Lou Ann Haney.


Summaries of

Haney v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 909-23 (U.S.T.C. Mar. 31, 2023)
Case details for

Haney v. Comm'r of Internal Revenue

Case Details

Full title:NATHAN DALE HANEY, SR. & LOU ANN HANEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 909-23 (U.S.T.C. Mar. 31, 2023)