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Schlosser v. Comm'r of Internal Revenue

United States Tax Court
Aug 7, 2023
No. 8966-23L (U.S.T.C. Aug. 7, 2023)

Opinion

8966-23L

08-07-2023

JAMES KERR SCHLOSSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

The Petition in the above-captioned case seeks review of a notice of determination concerning collection action "for tax years 2000 through 2004, 2010 through 2013, and 2020."

On July 26, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 2011 on the ground that no notice of determination concerning collection action has been sent to petitioner with respect to taxable year 2011, nor has respondent made any other determination with respect to that taxable year that would confer jurisdiction on this Court. Respondent states in the Motion to Dismiss that petitioner has no objection to the granting thereof.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Year 2011 is granted. All allegations in the Petition pertaining to the taxable year 2011 are deemed stricken.


Summaries of

Schlosser v. Comm'r of Internal Revenue

United States Tax Court
Aug 7, 2023
No. 8966-23L (U.S.T.C. Aug. 7, 2023)
Case details for

Schlosser v. Comm'r of Internal Revenue

Case Details

Full title:JAMES KERR SCHLOSSER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 7, 2023

Citations

No. 8966-23L (U.S.T.C. Aug. 7, 2023)