White v. Comm'r of Internal Revenue

Full title: RONALD K. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 23, 2023

No. 24227-22 (U.S.T.C. May. 23, 2023)

Opinion

24227-22

05-23-2023

RONALD K. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On December 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction.

On April 10, 2023, petitioner filed an Answer. However, further review indicates that this filing appears to be more akin to an Objection to Motion to Dismiss for Lack of Jurisdiction.

Also on April 10, 2023, petitioner filed a Declaration of Ohio Jobs & Family Services in Support of Answer. However, further review indicates that this filing appears to be more akin to a First Supplement to petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction.

In addition, on April 10, 2023, petitioner filed an Unsworn Declaration of Ronald White under Penalty of Perjury in Support of Answer. However, further review indicates that this filing appears to be more akin to a Second Supplement to petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction.

Upon due consideration, it is

ORDERED that petitioner's Answer, filed April 10, 2023, is recharacterized as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that petitioner's Declaration of Ohio Jobs & Family Services in Support of Answer, filed April 10, 2023, is recharacterized as petitioner's First Supplement to petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that petitioner's Unsworn Declaration of Ronald White under Penalty of Perjury in Support of Answer, filed April 10, 2023, is recharacterized as petitioner's Second Supplement to petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction.