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Potter v. Comm'r of Internal Revenue

United States Tax Court
Jun 6, 2023
No. 5850-23 (U.S.T.C. Jun. 6, 2023)

Opinion

5850-23

06-06-2023

CHRISTOPHER BRIAN POTTER & HEAVEN ANGELINA POTTER- WATERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction as to Heaven Angelina Potter-Waters, filed June 2, 2023, by respondent in the above-docketed case, it is

ORDERED that, on or before June 30, 2023, petitioners shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion and partial dismissal of the instant case as to Heaven Angelina Potter-Waters or other appropriate action by this Court. The case as to Christopher Brian Potter is not affected by respondent's motion and will continue before the Court, provided the filing fee is paid. It is further

ORDERED that the time within which petitioner(s) shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to June 30, 2023. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.


Summaries of

Potter v. Comm'r of Internal Revenue

United States Tax Court
Jun 6, 2023
No. 5850-23 (U.S.T.C. Jun. 6, 2023)
Case details for

Potter v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTOPHER BRIAN POTTER & HEAVEN ANGELINA POTTER- WATERS, Petitioners v…

Court:United States Tax Court

Date published: Jun 6, 2023

Citations

No. 5850-23 (U.S.T.C. Jun. 6, 2023)