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Marquis v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 13043-22 (U.S.T.C. Aug. 11, 2022)

Opinion

13043-22

08-11-2022

MONICA MARQUIS & RICHARD MARQUIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On August 10, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Monica Marquis, 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 Monica Marquis with respect to taxable year 2016, nor had respondent made any other determination with respect to Monica Marquis's tax year 2016 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 Petitioner Monica Marquis is granted. This case is dismissed for lack of jurisdiction as to Monica Marquis, and references in the petition to Monica Marquis are deemed stricken. It is further

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


Summaries of

Marquis v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 13043-22 (U.S.T.C. Aug. 11, 2022)
Case details for

Marquis v. Comm'r of Internal Revenue

Case Details

Full title:MONICA MARQUIS & RICHARD MARQUIS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 13043-22 (U.S.T.C. Aug. 11, 2022)