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Royalty Chop Shop Corp. v. Comm'r of Internal Revenue

United States Tax Court
Feb 26, 2024
No. 22853-22SL (U.S.T.C. Feb. 26, 2024)

Opinion

22853-22SL

02-26-2024

ROYALTY CHOP SHOP CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Adam B. Landy Special Trial Judge

Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Form 1120 Tax Liabilities for Taxable Years 2018 and 2019, filed February 23, 2024. The Commissioner stated his inability to reach out to the Company's officer to determine whether the Company objected to the Court granting the Motion. Consequently, we will order the Company to file a response or an objection to the Commissioner's Motion.

The premises considered, it is

ORDERED that, on or before March 25, 2024, the Company shall file a response or an objection to the Commissioner's Motion. Failure to file a response or an objection by the Company may result in the Court granting the Commissioner's Motion.


Summaries of

Royalty Chop Shop Corp. v. Comm'r of Internal Revenue

United States Tax Court
Feb 26, 2024
No. 22853-22SL (U.S.T.C. Feb. 26, 2024)
Case details for

Royalty Chop Shop Corp. v. Comm'r of Internal Revenue

Case Details

Full title:ROYALTY CHOP SHOP CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 26, 2024

Citations

No. 22853-22SL (U.S.T.C. Feb. 26, 2024)