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Leinweber v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 25620-21 (U.S.T.C. Aug. 31, 2022)

Opinion

25620-21

08-31-2022

ELIZABETH R. LEINWEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh Judge

This case is currently set for trial at the Court's October 3, 2022, Phoenix, Arizona trial session. On August 22, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2010 on the ground that no statutory notice of deficiency, nor any other determination which would confer jurisdiction upon this Court, was issued to petitioner regarding her 2010 taxable year. Respondent states in his motion that petitioner does not object. A review of the petition suggests that there may be an erroneous reference to 2010 instead of 2018. As petitioner apparently agrees that the year in issue is 2018, and upon due consideration and for cause, it is

ORDERED that respondent's motion is granted in that so much of the case as concerns petitioner's 2010 taxable year is dismissed for lack of jurisdiction.


Summaries of

Leinweber v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 25620-21 (U.S.T.C. Aug. 31, 2022)
Case details for

Leinweber v. Comm'r of Internal Revenue

Case Details

Full title:ELIZABETH R. LEINWEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 25620-21 (U.S.T.C. Aug. 31, 2022)