Lewis v. Comm'r of Internal Revenue

Full title: MARK A. LEWIS & TIFFINEY B. LEWIS, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Apr 28, 2022

No. 18691-21L (U.S.T.C. Apr. 28, 2022)

Opinion

18691-21L

04-28-2022

MARK A. LEWIS & TIFFINEY B. LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley, Chief Judge

ORDER

Maurice B. Foley, Chief Judge

For the reasons set forth in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022), it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed November 8, 2021, is denied.