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Waterman v. Comm'r of Internal Revenue

United States Tax Court
Apr 21, 2022
No. 4231-22 (U.S.T.C. Apr. 21, 2022)

Opinion

4231-22

04-21-2022

GARY ROBERT WATERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Chief Judge

On April 18, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Interest Abatement Claim for Tax Year 2018 and To Strike. In his motion respondent states that petitioner does not object to the granting of the motion. Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to interest abatement claim for 2018 is dismissed for lack of jurisdiction. It is further

ORDERED that all references in the petition to interest abatement claim for 2018 is deemed stricken.


Summaries of

Waterman v. Comm'r of Internal Revenue

United States Tax Court
Apr 21, 2022
No. 4231-22 (U.S.T.C. Apr. 21, 2022)
Case details for

Waterman v. Comm'r of Internal Revenue

Case Details

Full title:GARY ROBERT WATERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 21, 2022

Citations

No. 4231-22 (U.S.T.C. Apr. 21, 2022)