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Viener v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 4422-22 (U.S.T.C. Nov. 18, 2022)

Opinion

4422-22

11-18-2022

ADAM VIENER & SARA VIENER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Pending in the above-docketed matter is respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 28, 2022, on the grounds that the petition in this case was not filed within the time prescribed by the Internal Revenue Code. Subsequently, on May 12, 2022, petitioners filed a Motion to Proceed Remotely.

Upon due consideration, it is

ORDERED that, petitioner's motion to proceed remotely filed May 2, 2022, is held in abeyance pending the resolution of respondent's motion to dismiss for lack of jurisdiction.


Summaries of

Viener v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 4422-22 (U.S.T.C. Nov. 18, 2022)
Case details for

Viener v. Comm'r of Internal Revenue

Case Details

Full title:ADAM VIENER & SARA VIENER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 4422-22 (U.S.T.C. Nov. 18, 2022)