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Steinkamp v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2022
No. 5162-21 (U.S.T.C. Mar. 24, 2022)

Opinion

5162-21

03-24-2022

Julie Christine Steinkamp & James Gary Gannon Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

On June 15, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to James Gary Gannon and to Change Caption on the ground that no notice of deficiency was issued to him for tax years 2016 and 2017 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 James Gary Gannon is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: "Julie Christine Steinkamp, Petitioner v. Commissioner of Internal Revenue, Respondent".

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov. 1


Summaries of

Steinkamp v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2022
No. 5162-21 (U.S.T.C. Mar. 24, 2022)
Case details for

Steinkamp v. Comm'r of Internal Revenue

Case Details

Full title:Julie Christine Steinkamp & James Gary Gannon Petitioners v. Commissioner…

Court:United States Tax Court

Date published: Mar 24, 2022

Citations

No. 5162-21 (U.S.T.C. Mar. 24, 2022)