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Walker v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 699-22S (U.S.T.C. Mar. 27, 2023)

Opinion

699-22S

03-27-2023

TOBIAS D. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 29, 2022, and First Supplement to Motion to Dismiss for Lack of Jurisdiction, filed February 16, 2023, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency for Tax Year 2016, Notice of Determination Concerning Collection Action, and Notice of Determination for Disallowance of Interest Abatement Claim. It is further

ORDERED that respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction is recharacterized as a First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency for Tax Year 2016, Notice of Determination Concerning Collection Action, and Notice of Determination for Disallowance of Interest Abatement Claim. It is further

ORDERED that, on or before April 18, 2023, petitioner Tobias D. Walker shall file an Objection, if any, to respondent's above-referenced motion, as supplemented. Failure to file an objection may result in the granting of respondent's motion, as supplemented, and dismissal for lack of jurisdiction of petitioner's claims in this case other than those concerning the notice of deficiency issued for petitioner's 2020 tax year.


Summaries of

Walker v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 699-22S (U.S.T.C. Mar. 27, 2023)
Case details for

Walker v. Comm'r of Internal Revenue

Case Details

Full title:TOBIAS D. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 699-22S (U.S.T.C. Mar. 27, 2023)