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Macon v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2024
No. 11449-24 (U.S.T.C. Aug. 23, 2024)

Opinion

11449-24

08-23-2024

DELINA MACON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On August 21, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. As grounds for his motion, respondent asserts 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 September 13, 2024, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file a timely objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction. The Court will take appropriate action following the period for objection.


Summaries of

Macon v. Comm'r of Internal Revenue

United States Tax Court
Aug 23, 2024
No. 11449-24 (U.S.T.C. Aug. 23, 2024)
Case details for

Macon v. Comm'r of Internal Revenue

Case Details

Full title:DELINA MACON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 23, 2024

Citations

No. 11449-24 (U.S.T.C. Aug. 23, 2024)