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Lemmons v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 24675-22S (U.S.T.C. Mar. 21, 2023)

Opinion

24675-22S

03-21-2023

STEPHEN LEMMONS & JOELLE LEMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Stephen Lemmons on the grounds that no notice of deficiency or notice of determination was issued to Stephen Lemmons for his 2018 tax year that would permit him to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Stephen Lemmons 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: "Joelle Lemmons, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Lemmons v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 24675-22S (U.S.T.C. Mar. 21, 2023)
Case details for

Lemmons v. Comm'r of Internal Revenue

Case Details

Full title:STEPHEN LEMMONS & JOELLE LEMMONS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 24675-22S (U.S.T.C. Mar. 21, 2023)