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McKenzie v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 12619-22S (U.S.T.C. Aug. 15, 2022)

Opinion

12619-22S

08-15-2022

GENEBIN A. MCKENZIE & MICHAEL R. MCKENZIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 22, 2022, respondent filed a motion to dismiss for lack of jurisdiction, asserting therein that so much of this case relating to Michael R. McKenzie should be dismissed on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to Michael R. McKenzie that would permit him to invoke the jurisdiction of this Court. Respondent further requests that the caption of this case be amended to reflect that Genebin A. McKenzie is the only petitioner. Respondent states that petitioners have no objection to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is recharacterized as a motion to dismiss for lack of jurisdiction as to Michael R. McKenzie and to change caption. It is further

ORDERED that respondent's above-referenced motion is granted and so much of this case relating to petitioner Michael R. McKenzie is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further

ORDERED that the caption of this case is amended to read: "Genebin A. McKenzie, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

McKenzie v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 12619-22S (U.S.T.C. Aug. 15, 2022)
Case details for

McKenzie v. Comm'r of Internal Revenue

Case Details

Full title:GENEBIN A. MCKENZIE & MICHAEL R. MCKENZIE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 12619-22S (U.S.T.C. Aug. 15, 2022)