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Nieto v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 17449-22S (U.S.T.C. Nov. 17, 2022)

Opinion

17449-22S

11-17-2022

JOSE J. HUERTA NIETO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On September 26, 2022, 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 years 2018 and 2020.

Upon due consideration, it is

ORDERED that, on or before December 9, 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 filed the petition to commence your case in paper form and have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov.


Summaries of

Nieto v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 17449-22S (U.S.T.C. Nov. 17, 2022)
Case details for

Nieto v. Comm'r of Internal Revenue

Case Details

Full title:JOSE J. HUERTA NIETO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 17449-22S (U.S.T.C. Nov. 17, 2022)