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Jackson v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 5229-22 (U.S.T.C. Nov. 8, 2022)

Opinion

5229-22

11-08-2022

MICHELLE W. JACKSON & TIMOTHY C. JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Court's Order to Show Cause, issued September 30, 2022, and amended by Order served October 25, 2022; respondent's reply to the Order to Show Cause, filed October 21, 2022; respondent's motion to dismiss for lack of jurisdiction as to Timothy C. Jackson, filed October 28, 2022, to which petitioners have no objection; and respondent's first supplement to his reply to the Court's Order to Show Cause, filed October 31, 2022, it is

ORDERED that so much of the Court's above-referenced Order to Show Cause, as amended, relating to tax year 2018 is discharged. It is further

ORDERED that so much of the Court's above-referenced Order to Show Cause, as amended, relating to the dismissal of petitioner Timothy C. Jackson for lack of jurisdiction is made absolute. It is further

ORDERED that respondent's above-referenced motion to dismiss for lack of jurisdiction as to Timothy C. Jackson is granted in that so much of this case relating to petitioner Timothy C. Jackson is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further

ORDERED that the caption of this case is amended to read: "Michelle W. Jackson, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Jackson v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 5229-22 (U.S.T.C. Nov. 8, 2022)
Case details for

Jackson v. Comm'r of Internal Revenue

Case Details

Full title:MICHELLE W. JACKSON & TIMOTHY C. JACKSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 5229-22 (U.S.T.C. Nov. 8, 2022)