From Casetext: Smarter Legal Research

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 5779-22 (U.S.T.C. Nov. 18, 2022)

Opinion

5779-22

11-18-2022

SEAN P. SMITH & KIMBERLY A. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland, Judge

This case is presently calendared for trial at the Trial Session of the Court set to commence on February 13, 2023, in Philadelphia, Pennsylvania.

On November 15, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Kimberly A. Smith. Respondent informed the Court that the Notice of Deficiency for taxable year 2018, upon which this case is based, was issued to Sean P. Smith, and that petitioners did not file a joint 2018 Form 1040 federal income tax return. Respondent also informed the Court that after a search of Internal Revenue Service records, respondent did not find that a notice of deficiency for taxable year 2018 was ever issued to petitioner Kimberly A. Smith. Therefore, respondent requests that this case be dismissed for lack of jurisdiction as to petitioner Kimberly A. Smith. Respondent also informed the Court that petitioners do not object to the granting of this motion.

Upon due consideration, and for cause, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Kimberly A. Smith, filed with the Court November 15, 2022, is granted in that this case is dismissed for lack of jurisdiction as to Kimberly A. Smith. It is further

ORDERED that, on the Court's own motion, the caption of this case be amended to read "Sean P. Smith, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 5779-22 (U.S.T.C. Nov. 18, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:SEAN P. SMITH & KIMBERLY A. SMITH, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 5779-22 (U.S.T.C. Nov. 18, 2022)