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Pickner v. Comm'r of Internal Revenue

United States Tax Court
Oct 26, 2022
No. 12215-22 (U.S.T.C. Oct. 26, 2022)

Opinion

12215-22

10-26-2022

KIM MARIE PICKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On August 30, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Notice of Determination Concerning Collection Action and to Strike as to Taxable Year 2022. Respondent asserts in his motion that no notice of determination concerning collection action, nor any notice of deficiency or notice of determination as to tax year 2022, has been issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court. Rather, respondent contends that this case is properly based upon a notice of deficiency issued to petitioner for her 2018 tax year. Although petitioner was provided an opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.

Upon due consideration of the foregoing, it is

ORDERED that respondent's above-referenced motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action and to Taxable Year 2022 and To Strike. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action and to Taxable Year 2022 and To Strike is granted in that so much of this case relating to a notice of determination concerning collection action and to taxable year 2022 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. Petitioner is advised that her claims with respect to the notice of deficiency issued for her 2018 tax year remain pending before the Court.


Summaries of

Pickner v. Comm'r of Internal Revenue

United States Tax Court
Oct 26, 2022
No. 12215-22 (U.S.T.C. Oct. 26, 2022)
Case details for

Pickner v. Comm'r of Internal Revenue

Case Details

Full title:KIM MARIE PICKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Oct 26, 2022

Citations

No. 12215-22 (U.S.T.C. Oct. 26, 2022)