From Casetext: Smarter Legal Research

O'Neill v. Comm'r of Internal Revenue

United States Tax Court
May 30, 2023
No. 894-22L (U.S.T.C. May. 30, 2023)

Opinion

894-22L 28075-22

05-30-2023

JORDAN JOHN O'NEILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Review of the record in the above-docketed number (Docket No. 894-22L), shows that the Petition, in addition to being in response to a Notice of Determination, is in response to a Notice of Deficiency. The Court will commence an additional case file and assign another docket number for the Notice of Deficiency response. Docket No. 894-22L is jurisdiction retained by Judge James S. Halpern for disposition or other appropriate case management. Therefore, upon due consideration of the foregoing, it is

ORDERED that, on the Court's own motion, all claims pertaining to a Notice of Deficiency are severed from the case at Docket No. 894-22L and shall be addressed at Docket No. 28075-22. It is further

ORDERED that the Clerk of the Court shall copy, from the case at Docket No. 894-22L, the following documents:

--Petition, filed January 30, 2022, --Answer, filed February 17, 2022, --Reply to Answer (Attachment(s)), filed February 21, 2022, -- Substitution of Counsel for Respondent, filed May 27, 2022, --Entry of Appearance for Respondent, filed November 28, 2022, --Entry of Appearance for Respondent, filed November 30, 2022, --Motion for Summary Judgment (Attachment(s)), filed January 6, 2023, --Motion to Dismiss for Lack of Jurisdiction, filed February 26, 2023, --Objection to Motion for Summary Judgment, filed February 27, 2023, -- Objection to Motion to Dismiss for Lack of Jurisdiction, filed March 19, 2023, and

-- Reply to Objection to Motion for Summary Judgment (Attachment(s)), filed March 20, 2023.

The foregoing documents shall be filed at Docket No. 28075-22 as of the date they were filed at Docket No. 894-22L. It is further

ORDERED that the Petition at Docket No. 28075-22 is hereby deemed to have been ratified and affirmed by petitioner Jordan John O'Neill. It is further

ORDERED that Seattle, Washington is designated as the place of trial for the case at Docket No. 28075-22. It is further

ORDERED that the Court's $60.00 filing fee is waived for the case at Docket No. 28075-22. It is further

ORDERED that the caption of the case at Docket No. 28075-22 shall read: "Jordan John O'Neill, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that the case at Docket No. 894-22L is no longer jurisdiction retained by Judge James S. Halpern. It is further

ORDERED that the above cases are assigned to Judge James S. Halpern for disposition or other appropriate case management.


Summaries of

O'Neill v. Comm'r of Internal Revenue

United States Tax Court
May 30, 2023
No. 894-22L (U.S.T.C. May. 30, 2023)
Case details for

O'Neill v. Comm'r of Internal Revenue

Case Details

Full title:JORDAN JOHN O'NEILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 30, 2023

Citations

No. 894-22L (U.S.T.C. May. 30, 2023)