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Parisi v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 21346-22S (U.S.T.C. Nov. 21, 2022)

Opinion

21346-22S

11-21-2022

MONICA FORBES PARISI & SIMONE PARISI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 16, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Monica Forbes Parisi which the Court will recharacterize as respondent's motion to dismiss for lack of jurisdiction as to Simone Parisi. Therein, respondent moves to dismiss so much of this case relating to petitioner Simone Parisi on the ground that no notice of deficiency or other notice of determination was issued to Simone Parisi for taxable year 2018 that would permit her to invoke the Court's jurisdiction. In his motion to dismiss as to Simone Parisi respondent indicates that petitioners do not object to the granting of the motion.

The premises considered and for cause, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Monica Forbes Parisi, filed November 16, 2022, is recharacterized as respondent's Motion To Dismiss for Lack of Jurisdiction as to Simone Parisi. It is further

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Simone Parisi is dismissed for lack of jurisdiction. It is further

ORDERED that the caption of this case is amended to read: "Monica Forbes Parisi, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Parisi v. Comm'r of Internal Revenue

United States Tax Court
Nov 21, 2022
No. 21346-22S (U.S.T.C. Nov. 21, 2022)
Case details for

Parisi v. Comm'r of Internal Revenue

Case Details

Full title:MONICA FORBES PARISI & SIMONE PARISI, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 21, 2022

Citations

No. 21346-22S (U.S.T.C. Nov. 21, 2022)