From Casetext: Smarter Legal Research

Krum v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 26422-22S (U.S.T.C. Mar. 6, 2023)

Opinion

26422-22S

03-06-2023

JORDAN PATRICK KRUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 25, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Year 2022 and to Strike seeking to dismiss this case as to tax year 2022 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax year 2022 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of deficiency for tax year 2022 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2020 remains pending before the Court.


Summaries of

Krum v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 26422-22S (U.S.T.C. Mar. 6, 2023)
Case details for

Krum v. Comm'r of Internal Revenue

Case Details

Full title:JORDAN PATRICK KRUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 26422-22S (U.S.T.C. Mar. 6, 2023)