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Huff v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 23646-21S (U.S.T.C. Aug. 17, 2022)

Opinion

23646-21S

08-17-2022

KENNETH D. HUFF, JR. & CHRISTIE L. HUFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Diana L. Leyden Special Trial Judge

This case is calendared for trial at the November 7, 2022, Seattle, Washington, Trial Session of the Court.

On August 12, 2022, respondent filed a Motion To Dismiss For Lack Of Jurisdiction As To Christie L. Huff And To Change Caption (motion to dismiss) on the ground that no statutory notice of deficiency, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Christie L. Huff with respect to taxable year 2015, nor has respondent made any other determination with respect to petitioner Christie L. Huffs taxable year 2015, that would confer jurisdiction on this Court. Petitioners have no objection to the granting of this motion. Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Christie L. Huff and change caption is granted, in that, petitioner Christie L. Huff is dismissed for lack of jurisdiction. It is further

ORDERED that the caption of this case is amended to read: "Kenneth D. Huff, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Huff v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 23646-21S (U.S.T.C. Aug. 17, 2022)
Case details for

Huff v. Comm'r of Internal Revenue

Case Details

Full title:KENNETH D. HUFF, JR. & CHRISTIE L. HUFF, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 17, 2022

Citations

No. 23646-21S (U.S.T.C. Aug. 17, 2022)