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Howell v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 13075-22S (U.S.T.C. Mar. 31, 2023)

Opinion

13075-22S

03-31-2023

DIANE D. HOWELL & SAMUEL B. HOWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

JAMES S. HALPERN JUDGE

On March 27, 2023, respondent moved in the above case, insofar as it relates to petitioner Samuel B. Howell's taxable year 2017, be dismissed 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 petitioner Samuel B. Howell with respect to taxable year 2017, nor has respondent made any other determination with respect to petitioner Samuel B. Howell's taxable year 2017 that would confer jurisdiction on this Court. Therefore, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Samuel B. Howell is granted. It is further

ORDERED that the caption in this case is changed to read, "Diane D. Howell, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Howell v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 13075-22S (U.S.T.C. Mar. 31, 2023)
Case details for

Howell v. Comm'r of Internal Revenue

Case Details

Full title:DIANE D. HOWELL & SAMUEL B. HOWELL, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 13075-22S (U.S.T.C. Mar. 31, 2023)