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Schultz v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 16960-21 (U.S.T.C. Mar. 21, 2023)

Opinion

16960-21

03-21-2023

AARON MATTHEW SCHULTZ & JEAN SCHULTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Ronald L. Buch, Judge.

This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On March 20, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no valid statutory notice of deficiency was issued to petitioners. Petitioners do not object to the motion to dismiss. For the reasons stated in the Commissioner's motion, it is

ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed March 20, 2023, is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Schultz v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 16960-21 (U.S.T.C. Mar. 21, 2023)
Case details for

Schultz v. Comm'r of Internal Revenue

Case Details

Full title:AARON MATTHEW SCHULTZ & JEAN SCHULTZ, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 16960-21 (U.S.T.C. Mar. 21, 2023)