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Thompson v. Comm'r of Internal Revenue

United States Tax Court
Jan 22, 2024
No. 19591-23 (U.S.T.C. Jan. 22, 2024)

Opinion

19591-23

01-22-2024

RAY D. THOMPSON III & AVA SMITH THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

Upon further review of the record; it appearing that this case is based upon a notice of certification of your seriously delinquent federal tax debt to the U.S. Department of State; and for cause, it is

ORDERED that the caption of this case is amended by adding the letter "P" to the docket number. It is further

ORDERED that the Clerk of the Court shall add the letter "P" to the docket sheet and other records of his office and process this case to trial or other disposition under the provisions of section 7345(e) of the Internal Revenue Code. It is further

ORDERED that, on or before February 12, 2024, respondent shall file either (1) a response to this Order and attach a copy of the notice of certification of your seriously delinquent federal tax debt to the U.S. Department of State issued to petitioner Ray D. Thompson III or (2) an appropriate jurisdictional motion as to petitioner Ray D. Thompson III.


Summaries of

Thompson v. Comm'r of Internal Revenue

United States Tax Court
Jan 22, 2024
No. 19591-23 (U.S.T.C. Jan. 22, 2024)
Case details for

Thompson v. Comm'r of Internal Revenue

Case Details

Full title:RAY D. THOMPSON III & AVA SMITH THOMPSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jan 22, 2024

Citations

No. 19591-23 (U.S.T.C. Jan. 22, 2024)