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Miranda v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 12835-22 (U.S.T.C. Aug. 15, 2022)

Opinion

12835-22

08-15-2022

CLARA E. MIRANDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On May 26, 2022, petitioner filed the petition to commence this case, indicating therein that she seeks review with respect to a purported notice of determination concerning collection action for her 2016 tax year. On June 16, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been issued to petitioner for tax year 2016.

Upon due consideration, it is

ORDERED that, on or before September 6, 2022, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.


Summaries of

Miranda v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 12835-22 (U.S.T.C. Aug. 15, 2022)
Case details for

Miranda v. Comm'r of Internal Revenue

Case Details

Full title:CLARA E. MIRANDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 12835-22 (U.S.T.C. Aug. 15, 2022)