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Sheehan v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 10699-22 (U.S.T.C. Aug. 5, 2022)

Opinion

10699-22

08-05-2022

MATTHEW SHEEHAN & ANGELA SHEEHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On June 30, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court with respect to tax year 2021 was issued to petitioners. Respondent states in the motion that petitioners have no objection to the granting of the motion.

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. 1


Summaries of

Sheehan v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 10699-22 (U.S.T.C. Aug. 5, 2022)
Case details for

Sheehan v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW SHEEHAN & ANGELA SHEEHAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 10699-22 (U.S.T.C. Aug. 5, 2022)