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Julian v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2023
No. 12563-22 (U.S.T.C. Jun. 7, 2023)

Opinion

12563-22

06-07-2023

TINO JULIAN & MICHELLE MARIE GLENN JULIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On April 20, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Michelle Marie Glenn Julian, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Michelle Marie Glenn Julian with respect to taxable year 2018, nor had respondent made any other determination with respect to Michelle Marie Glenn Julian's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Michelle Marie Glenn Julian is granted. This case is dismissed for lack of jurisdiction as to Michelle Marie Glenn Julian, and references in the petition to Michelle Marie Glenn Julian are deemed stricken. It is further

ORDERED that the caption of this case is amended to read "Tino Julian, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Julian v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2023
No. 12563-22 (U.S.T.C. Jun. 7, 2023)
Case details for

Julian v. Comm'r of Internal Revenue

Case Details

Full title:TINO JULIAN & MICHELLE MARIE GLENN JULIAN, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jun 7, 2023

Citations

No. 12563-22 (U.S.T.C. Jun. 7, 2023)