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Hardin v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 2336-22S (U.S.T.C. Aug. 16, 2022)

Opinion

2336-22S

08-16-2022

WILLIAM S. HARDIN & JUDY G. HARDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge.

This case is currently calendared for the trial session of the Court commencing on October 11, 2022, in Atlanta, Georgia.

On August 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction upon the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to Judy G. Hardin with respect to taxable year 2016. The motion further states that petitioners do not object to the Court granting this motion. By electronic mail received on August 15, 2022, petitioners reaffirmed to the undersigned's Chambers Administrator that they do not object to the Court granting respondent's motion.

Upon due consideration of respondent's motion and petitioners' response, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Judy G. Hardin, filed August 11, 2022, is granted. This case is dismissed for lack of jurisdiction as to Judy G. Hardin, and references in the petition to Judy G. Hardin are deemed stricken. It is further

ORDERED that, on the Court's own motion, the caption of this case is amended to read: "William S. Hardin, Petitioner, v. Commissioner of Internal Revenue, Respondent."


Summaries of

Hardin v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 2336-22S (U.S.T.C. Aug. 16, 2022)
Case details for

Hardin v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM S. HARDIN & JUDY G. HARDIN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 2336-22S (U.S.T.C. Aug. 16, 2022)