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Heard v. Comm'r of Internal Revenue

United States Tax Court
Jan 20, 2023
No. 23174-22S (U.S.T.C. Jan. 20, 2023)

Opinion

23174-22S

01-20-2023

KENNETH STEVEN HEARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed on December 22, 2022, at Docket Index No. 6. By Order served January 12, 2023, the Court directed respondent to file a supplement to that Motion and to attach an exhibit omitted therefrom.

Rather than file a supplement, on January 17, 2023, respondent re-filed the entire Motion to Dismiss for Lack of Jurisdiction at Docket Index No. 8 and attached thereto the previously omitted exhibit. On the same date respondent also filed a Response to the aforementioned Order and additionally attached thereto the same previously omitted exhibit.

In view of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed at Docket Index No. 6 is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that, on or before February 17, 2023, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction filed at Docket Index No. 8. Failure to comply with this Order may result in the granting of that Motion to Dismiss.


Summaries of

Heard v. Comm'r of Internal Revenue

United States Tax Court
Jan 20, 2023
No. 23174-22S (U.S.T.C. Jan. 20, 2023)
Case details for

Heard v. Comm'r of Internal Revenue

Case Details

Full title:KENNETH STEVEN HEARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 20, 2023

Citations

No. 23174-22S (U.S.T.C. Jan. 20, 2023)