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Loper v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 1889-22 (U.S.T.C. Mar. 10, 2023)

Opinion

1889-22

03-10-2023

JOHN M. LOPER & PATRICIA L. LOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On February 21, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to the Petitioner Patricia L. Loper and To Change Caption, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Patricia L. Loper with respect to taxable year 2018, nor had respondent made any other determination with respect to Patricia L. Loper's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to the Petitioner Patricia L. Loper and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Patricia L. Loper, and references in the petition to Patricia L. Loper are deemed stricken. It is further

ORDERED that the caption of this case is amended to read "John M. Loper, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Loper v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 1889-22 (U.S.T.C. Mar. 10, 2023)
Case details for

Loper v. Comm'r of Internal Revenue

Case Details

Full title:JOHN M. LOPER & PATRICIA L. LOPER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 1889-22 (U.S.T.C. Mar. 10, 2023)