Hobbs v. Comm'r of Internal Revenue

Full title: Stephen Hobbs Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 30, 2022

No. 9346-20 (U.S.T.C. Mar. 30, 2022)

Opinion

9346-20

03-30-2022

Stephen Hobbs Petitioner v. Commissioner of Internal Revenue Respondent

Alina I. Marshall Judge

ORDER

Alina I. Marshall Judge

This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Knoxville, Tennessee, is the place of trial.

On January 19, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to taxable year 2018. On January 26, 2022, the Court issued an order directing petitioner to file on or before February 22, 2022, a response to respondent's motion to dismiss for lack of jurisdiction as to taxable year 2018. Petitioner did not file any such response. On March 21, 2022, the parties filed a proposed stipulated decision.

Upon due consideration of the foregoing, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction as to taxable year 2018 filed January 19, 2022, is granted in that so much of this case as relates to taxable year 2018 is dismissed for lack of jurisdiction.