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Sargent v. Comm'r of Internal Revenue

United States Tax Court
Jul 29, 2022
No. 1286-22S (U.S.T.C. Jul. 29, 2022)

Opinion

1286-22S

07-29-2022

JEREMY ALAN SARGENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On March 30, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2020, nor had respondent made any other determination with respect to petitioner's tax year 2020 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so. Rather, petitioner filed a timely case for 2020 at Docket No. 11270-22S.

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

Sargent v. Comm'r of Internal Revenue

United States Tax Court
Jul 29, 2022
No. 1286-22S (U.S.T.C. Jul. 29, 2022)
Case details for

Sargent v. Comm'r of Internal Revenue

Case Details

Full title:JEREMY ALAN SARGENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 29, 2022

Citations

No. 1286-22S (U.S.T.C. Jul. 29, 2022)