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Norman v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 17869-22 (U.S.T.C. Nov. 22, 2022)

Opinion

17869-22

11-22-2022

LEVI B. NORMAN & NANCY J. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

The Tax Court is separate and independent from the IRS. Because the petition filed to commence this case on August 2, 2022, has not been ratified by petitioner Nancy J. Swanson after the Court provided an opportunity to do so, it is

ORDERED that so much of this case relating to Nancy J. Swanson is dismissed for lack of jurisdiction. Petitioner Levi B. Norman is advised that so much of this case relating to him remains pending before this Court. It is further

ORDERED that the caption of this case is amended to read: "Levi B. Norman, Petitioner v. Commissioner of Internal Revenue, Respondent.

The Court, on its own motion, will consider reinstating the case as to Nancy J. Swanson if, as previously directed, Ms. Swanson files a ratification of petition within 30 days from the date of service of this Order.


Summaries of

Norman v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 17869-22 (U.S.T.C. Nov. 22, 2022)
Case details for

Norman v. Comm'r of Internal Revenue

Case Details

Full title:LEVI B. NORMAN & NANCY J. SWANSON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 17869-22 (U.S.T.C. Nov. 22, 2022)