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Leon v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2023
No. 4775-23S (U.S.T.C. Oct. 18, 2023)

Opinion

4775-23S

10-18-2023

MIDEISY MAYELIN LEON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On October 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2020 tax year.

Upon due consideration, it is

ORDERED that, on or before November 30, 2023, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

Petitioner is advised that all Court proceedings are conducted in English. All documents must be filed in English or include an English translation.


Summaries of

Leon v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2023
No. 4775-23S (U.S.T.C. Oct. 18, 2023)
Case details for

Leon v. Comm'r of Internal Revenue

Case Details

Full title:MIDEISY MAYELIN LEON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 18, 2023

Citations

No. 4775-23S (U.S.T.C. Oct. 18, 2023)