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Rodgers v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 27459-22 (U.S.T.C. Mar. 31, 2023)

Opinion

27459-22

03-31-2023

OZELL RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of determination under I.R.C. section 7623 concerning whistleblower action has been issued to petitioner, nor has respondent made any other determination, with respect to petitioner's 2020 and 2021 tax years that would permit petitioner to invoke the jurisdiction of this Court.

Upon due consideration, it is

ORDERED that, on or before April 21, 2023, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.


Summaries of

Rodgers v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 27459-22 (U.S.T.C. Mar. 31, 2023)
Case details for

Rodgers v. Comm'r of Internal Revenue

Case Details

Full title:OZELL RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 27459-22 (U.S.T.C. Mar. 31, 2023)