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Jones v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 21993-22 (U.S.T.C. Nov. 23, 2022)

Opinion

21993-22

11-23-2022

ELVIS WAYNE JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 4, 2022, a petition was filed to commence the above-docketed matter, alleging disagreement with tax deficiencies and/or liabilities. No copy of any notice of deficiency or determination was attached to the petition, nor were any other documents issued by the Internal Revenue Service (IRS).

Subsequently, on November 14, 2022, respondent filed an answer to the petition. Nonetheless, respondent failed to attach thereto any notice of deficiency or determination that would support jurisdiction or the filing of an answer. Rather, respondent noted the lack of a taxpayer identification number and referenced petitioner's incarcerated status. It would thus appear that respondent needs additional time to respond properly to this case.

Accordingly, given the apparent ambiguity of the record at present regarding, among other things, the jurisdiction of the Court as to relevant parties and taxable periods, it is

ORDERED that, on or before December 23, 2022, respondent shall file either: (1) An appropriate jurisdictional motion; and/or (2) a report establishing the basis or bases for the Court's jurisdiction and attaching thereto a copy of any supporting documentation.


Summaries of

Jones v. Comm'r of Internal Revenue

United States Tax Court
Nov 23, 2022
No. 21993-22 (U.S.T.C. Nov. 23, 2022)
Case details for

Jones v. Comm'r of Internal Revenue

Case Details

Full title:ELVIS WAYNE JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 23, 2022

Citations

No. 21993-22 (U.S.T.C. Nov. 23, 2022)