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Jones v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 31224-21S (U.S.T.C. Nov. 3, 2022)

Opinion

31224-21S

11-03-2022

WILLIAM CURTIS JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge

This case is calendared for trial at the Court's January 17, 2023, Standalone, Remote Trial session. On November 19, 2021, the Court electronically received and filed a petition from petitioner. However, upon review of the Notice of Deficiency included in respondent's Answer, filed on January 12, 2022, it was seen that the last date for petitioner to file a petition with the Court is not listed, also, the date of the Notice of Deficiency itself is not listed, therefore, since the Court has no knowledge of the last date to file a petition, it appears that the petition may not be timely filed with the Court.

Upon due consideration, it is hereby

ORDERED that, on or before December 2, 2022, the parties shall show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502.


Summaries of

Jones v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 31224-21S (U.S.T.C. Nov. 3, 2022)
Case details for

Jones v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM CURTIS JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 31224-21S (U.S.T.C. Nov. 3, 2022)