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Harding v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 15010-22S (U.S.T.C. Aug. 25, 2022)

Opinion

15010-22S

08-25-2022

ROBERT HARDING & BARBARA HARDING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 19, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Barbara Harding and To Change Caption, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Barbara Harding with respect to taxable year 2018, nor had respondent made any other determination with respect to Barbara Harding's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Barbara Harding and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Barbara Harding, and references in the petition to XX are deemed stricken. It is further

ORDERED that the caption of this case is amended to read "Robert Harding, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Harding v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 15010-22S (U.S.T.C. Aug. 25, 2022)
Case details for

Harding v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT HARDING & BARBARA HARDING, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 25, 2022

Citations

No. 15010-22S (U.S.T.C. Aug. 25, 2022)