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Vickers v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 9506-21 (U.S.T.C. Mar. 8, 2023)

Opinion

9506-21

03-08-2023

DANIEL L. VICKERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Ronald L. Buch, Judge

This case is calendared for trial at the Court's March 13, 2023, Detroit, Michigan trial session. On March 7, 2023, the Commissioner file a Motion to Dismiss for Lack of Jurisdiction on the ground "that no notice of deficiency sufficient to confer jurisdiction on the Court pursuant to I.R.C. § § 6212 and 6213(a) has been sent to petitioners with respect to the taxable year 2019." Counsel for the Commissioner informed the Court that Mr. Vickers does not object to the granting of the motion to dismiss. Accordingly, it is

ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed March 7, 2023, is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Vickers v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 9506-21 (U.S.T.C. Mar. 8, 2023)
Case details for

Vickers v. Comm'r of Internal Revenue

Case Details

Full title:DANIEL L. VICKERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 9506-21 (U.S.T.C. Mar. 8, 2023)