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Hicks v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 14368-22S (U.S.T.C. Mar. 7, 2023)

Opinion

14368-22S

03-07-2023

MATTHEW A. HICKS & VANESSA A. HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy, Special Trial Judge

This case is calendared for trial at the Phoenix, Arizona, trial session of the Court scheduled to commence on March 13, 2023.

On March 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Matthew A. Hicks. Respondent argues 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 had been sent to Matthew A. Hicks with respect to the 2018 taxable year at the time the petition was filed, nor has respondent made any other determination that would confer jurisdiction on this Court.

The Court held a conference call with the parties on March 3, 2023. Petitioner Matthew A. Hicks confirmed that no notice of deficiency was issued to him for taxable year 2018. Petitioners orally stated that they, now, do not object to the Court granting respondent's' motion.

Upon due consideration and respondent's motion and for cause, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Matthew A. Hicks, filed February 23, 2023, is granted. This case is dismissed for lack of jurisdiction as to Matthew A. Hicks, and references in the petition to Matthew A. Hicks are deemed stricken. It is further

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


Summaries of

Hicks v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 14368-22S (U.S.T.C. Mar. 7, 2023)
Case details for

Hicks v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW A. HICKS & VANESSA A. HICKS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 14368-22S (U.S.T.C. Mar. 7, 2023)