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Rhodes v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 12681-21S (U.S.T.C. Aug. 25, 2022)

Opinion

12681-21S

08-25-2022

LORI R. RHODES & KENNETH E RHODES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 19, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Kenneth E. Rhodes on the ground that no notice of deficiency or notice of determination was issued to Mr. Rhodes for the taxable year 2017. Although the Court directed petitioners to file an Objection, if any, to the motion to dismiss as to Mr. Rhodes, petitioners failed to do so.

The premises considered, it is

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

ORDERED that the caption of this case is amended to read: "Lori R. Rhodes, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Rhodes v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 12681-21S (U.S.T.C. Aug. 25, 2022)
Case details for

Rhodes v. Comm'r of Internal Revenue

Case Details

Full title:LORI R. RHODES & KENNETH E RHODES, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 25, 2022

Citations

No. 12681-21S (U.S.T.C. Aug. 25, 2022)