From Casetext: Smarter Legal Research

Hugan v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 859-23 (U.S.T.C. Mar. 31, 2023)

Opinion

859-23

03-31-2023

CHRISTOPHER HUGAN & BERNADETTE HUGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On March 13, 2023, respondent filed in this case a motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that this case should be dismissed on the ground that the notice of deficiency on which this case is based is invalid because petitioners paid the tax liability for 2020 before issuance of the notice.

Upon due consideration, it is

ORDERED that, on or before April 21, 2023, petitioners shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.


Summaries of

Hugan v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 859-23 (U.S.T.C. Mar. 31, 2023)
Case details for

Hugan v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTOPHER HUGAN & BERNADETTE HUGAN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 859-23 (U.S.T.C. Mar. 31, 2023)