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Weber v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 11411-22 (U.S.T.C. Mar. 22, 2023)

Opinion

11411-22

03-22-2023

BRUCE R. WEBER & DIANE H. IKO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

This case is currently calendared for trial during the Court's May 22, 2023, Chicago, Illinois, trial session. On March 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner Diane H. Iko and to Change Caption (Doc. 9) on the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Diane H. Iko with respect to the taxable year 2016. The Motion further asserts that no other determination has been made with respect to Diane H. Iko for the taxable year 2016 that would confer jurisdiction on the Court. The Motions states that petitioners do not object to the granting of the Motion.

Upon due consideration, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Diane H. Iko and to Change Caption is granted and so much of this case as relates to Diane H. Iko is dismissed for lack of jurisdiction. It is further

ORDERED that the caption in this case is amended to read: Bruce R. Weber, Petitioner v. Commissioner of Internal Revenue, Respondent.


Summaries of

Weber v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 11411-22 (U.S.T.C. Mar. 22, 2023)
Case details for

Weber v. Comm'r of Internal Revenue

Case Details

Full title:BRUCE R. WEBER & DIANE H. IKO, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 11411-22 (U.S.T.C. Mar. 22, 2023)