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Senator, LLC v. Comm'r of Internal Revenue

United States Tax Court
Feb 24, 2023
No. 15313-22L (U.S.T.C. Feb. 24, 2023)

Opinion

15313-22L

02-24-2023

SENATOR, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

James S. Halpern Judge.

This case is calendared for trial at the Court's March 20, 2023, Seattle, Washington, trial session.

On December 5, 2022, respondent moved to dismiss for lack of jurisdiction as to collection action for the periods ending December 31, 2014, December 31, 2017, and December 31, 2018, and to strike. Petitioner was ordered to respond by January 20, 2023. Petitioner failed to respond and substantially for the reasons advanced by respondent the Court will grant the motion. On February 22, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. It is

ORDERED that respondent's December 5, 2022, Motion to Dismiss for Lack of Jurisdiction as to collection action for the periods ending December 31, 2014, December 31, 2017, and December 31, 2018, and to strike is granted. It is further

ORDERED that respondent's February 22, 2023, Motion to Dismiss for Lack of Prosecution is calendared for hearing at the trial session of the Court scheduled to commence on March 20, 2023, at Nakamura U.S. Courthouse, 1010 5th Avenue, Room 4, Seattle, Washington 98104.

This Order constitutes official notice to the parties.


Summaries of

Senator, LLC v. Comm'r of Internal Revenue

United States Tax Court
Feb 24, 2023
No. 15313-22L (U.S.T.C. Feb. 24, 2023)
Case details for

Senator, LLC v. Comm'r of Internal Revenue

Case Details

Full title:SENATOR, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Feb 24, 2023

Citations

No. 15313-22L (U.S.T.C. Feb. 24, 2023)