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Simpson v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 14187-22S (U.S.T.C. Mar. 1, 2023)

Opinion

14187-22S

03-01-2023

SHERRI L. SIMPSON & JERRY L. SIMPSON, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On August 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner Jerry L. Simpson, Jr., for tax year 2018 that would permit him to invoke this Court's jurisdiction. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners failed to do so.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion to dismiss is granted and so much of this case relating to Jerry L. Simpson, Jr., is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Sherri L. Simpson, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Simpson v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 14187-22S (U.S.T.C. Mar. 1, 2023)
Case details for

Simpson v. Comm'r of Internal Revenue

Case Details

Full title:SHERRI L. SIMPSON & JERRY L. SIMPSON, JR., Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 14187-22S (U.S.T.C. Mar. 1, 2023)