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Rawls v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 10138-22 (U.S.T.C. Mar. 31, 2023)

Opinion

10138-22

03-31-2023

CHABWERA G. RAWLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

This case is calendared for trial at the Court's April 24, 2023, Philadelphia, Pennsylvania Trial Session. On March 30, 2023, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction on the ground that that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court has been sent to petitioner with respect to taxable year 2017. Petitioner has no objection to the granting of respondent's motion. Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 30, 2023, is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2017. It is further

ORDERED that all references to taxable year 2017 should be stricken from the petition.


Summaries of

Rawls v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 10138-22 (U.S.T.C. Mar. 31, 2023)
Case details for

Rawls v. Comm'r of Internal Revenue

Case Details

Full title:CHABWERA G. RAWLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 10138-22 (U.S.T.C. Mar. 31, 2023)