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Richardson v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 11329-22 (U.S.T.C. Aug. 11, 2022)

Opinion

11329-22

08-11-2022

DAVID RICHARDSON & RACHEL RICHARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On July 8, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to petitioners. Respondent states that petitioners have no objection to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Richardson v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 11329-22 (U.S.T.C. Aug. 11, 2022)
Case details for

Richardson v. Comm'r of Internal Revenue

Case Details

Full title:DAVID RICHARDSON & RACHEL RICHARDSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 11329-22 (U.S.T.C. Aug. 11, 2022)