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Kerr v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 12749-22S (U.S.T.C. Aug. 12, 2022)

Opinion

12749-22S

08-12-2022

DECLAN KERR & CLAUDIA FEBRES-KERR Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 18, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Claudia Febres-Kerr on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to Claudia Febres-Kerr that would permit her to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Claudia Febres-Kerr 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: "Declan Kerr, Petitioner v. Commissioner of Internal Revenue, Respondent". 1


Summaries of

Kerr v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 12749-22S (U.S.T.C. Aug. 12, 2022)
Case details for

Kerr v. Comm'r of Internal Revenue

Case Details

Full title:DECLAN KERR & CLAUDIA FEBRES-KERR Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 12749-22S (U.S.T.C. Aug. 12, 2022)